Leno, Inc. Data for Leno, Inc. for 2012 Are Presented Below

Leno, Inc.
Data for Leno, Inc. for 2012 are presented below.
Refer to the information given above for Leno, Inc. What amount will Leno show on its year-end balance sheet for the net realizable value of its accounts receivable?

A) $305,000
B) $290,000
C) $280,000
D) $325,000