Accounts Receivable Has a Balance of $34,000,and the Allowance for Bad

Accounts Receivable has a balance of $34,000,and the Allowance for Bad Debts has a credit balance of $3,400.The allowance method is used.What is the net realizable value of Accounts Receivable before and after a $2,300 account receivable is written off?

A) $30,600;$30,600
B) $28,300;$28,300
C) $30,600;$28,300
D) $28,300;$32,900