These are the balances for Johnson Co at 12 December:

Accounts Receivable $23 452

Allowance for Doubtful Debts 1 252 $22 200

If an account for $300 is written off on 15 December what is theestimated realisable value of Accounts Receivable after thewrite-off? (Ignore any GST adjustment for the purposes of thisquestion).

A. $20 452

B. $25 200

C. $22 200

D. $19 200