Assume a company's bad debt expense is $3,000, its ending allowance for doubtful accounts balance is $9,400, and its accounts receivable balance is $23,000. Given this information, what is the company's Net Realizable Value of Accounts Receivable?
â—‹ $13,600
â—‹ $6,400
â—‹ $20,000
â—‹ $26,000