Cunningham Company's Accounts Receivable Account Has a Balance of $644,000

Cunningham Company's Accounts Receivable account has a balance of $644,000 and the Allowance for Doubtful Accounts has a debit balance of $1,700 at fiscal year-end prior to adjustment.
If the estimate based on the percentage of sales approach to estimating uncollectibles is $39,800, the net realizable value of accounts receivable reported on the balance sheet after adjustment is:

A) $604,200
B) $605,900
C) $602,500
D) $642,300