Accounts Receivable has a debit balance of \(\$ 3,200\), and (1) the Allowance for Uncollectible Accounts has a credit balance of \(\$ 300\). A \(\$ 100\) accounts receivable is written off. What is the amount of net receivables (net realizable value) after the write off?

a. \(\$ 2,800\)

b. \(\$ 2,900\)

c. \(\$ 3,000\)

d. \(\$ 3,100\)