Pharma Corp. The Data Presented Below for Pharma Corp.is for the Year

Pharma Corp.
The data presented below for Pharma Corp.is for the year ended December 31, 2015:
-See the data for Pharma Corp.
If Pharma Corp.uses the aging of accounts receivable approach to estimate its bad debts, what will be the net realizable value of its accounts receivable after the adjustment for bad debt expense?

A) $140,000
B) $156,000
C) $167,000
D) $184,000