Accоunts Receivаble fоr the Ghulаm cоmpаny has a balance of $32,000, and the Allowance for Bad Debts has a credit balance of $3,000. The allowance method is used. What is the net realizable value of Accounts Receivable before and after a $2,100 account receivable is written off? (Hint: Net Realizable value = Account Receivable balance less the Allowance account balance) A) $29,000; $29,000B) $26,900; $26,900C) $29,000; $26,900D) $26,900; $31,100