Jarrod Co Has the Following Balances in Its General Ledger

Jarrod Co has the following balances in its general ledger:
$\begin{array} { l r } \text { Accounts receivable } & \$ 42000 \\\text { Less Allowance for doubtful debts } & - \underline { 4000 } \\& \$ 38000\end{array}$
If a debt for $1 000,previously provided for as doubtful,is written off as bad,what is the estimated net realisable value of accounts receivable after the write off?

A) $37 000
B) $39 000
C) $41 000
D) $38 000