Accounts Receivable has a balance of $4,000, and the Allowance for Bad Debts has a credit balance of $400. The allowance method is used. What is the net realizable value of Accounts Receivable after a $160 account receivable is written off?

A) $3,440
B) $3,760
C) $3,600
D) $4,000

C .After
write-off
Accounts Receivable $3,840
Less: Allowance for Bad Debts (240 )
Net Realizable Value $3,600