At the End of the Month, the Unadjusted Trial Balance

At the end of the month, the unadjusted trial balance of Four Star Company included the following accounts:

-Refer to the above data. If the income statement method of estimating uncollectible accounts expense is followed, and uncollectible accounts expense is estimated to be 2% of net credit sales, the net realizable value of Four Star accounts receivable at the end of the month is:

A) $855,800.
B) $845,050.
C) $19,200
D) $1,250,050