Wholesale Stuff, Inc

Wholesale Stuff, Inc. sells to retailers on account. Sales for the year totaled $9,900,000. The company uses the aging method for determining bad debt expense. The aging report and related information includes: The unadjusted balance in the allowance account at year end is $1,700 credit. What is the estimated net realizable value of receivables at year end?

A) $1,098,300
B) $1,067,600
C) $1,065,900
D) $1,064,200