Abbot Safe & Lock the Following Information Was Obtained from the Company's

Abbot Safe & Lock The following information was obtained from the company's records for 2012:
$\begin{array}{l} \text {Credit sales dwing the year } &\$ 3,200,000 \\ \text { Accounts receivable-December 31, 2012 } &325,000 \\ \text {Allowance for doubtful ac counts-December 31, 2012 } &35,000 \\ \text {Bad debt expense for the year } &20,000\end{array}$
-Refer to Abbot Safe & Lock.What amount will the company show on its year-end balance sheet for the net realizable value of its accounts receivable?

A) $305,000
B) $290,000
C) $270,000
D) $325,000