Eagan Company started the year with a $$4,600$ balance in accounts receivable and a $$150$ balance in the allowance for doubtful accounts. The company had credit sales of $$12,000,$ collections on accounts receivable of $$13,000,$ and wrote off uncollectible accounts of $$200$ during the year. The company believes that $2$ percent of its credit sales will be uncollectible. $3.$ The net realizable value of receivables at the end of the year would be

a$.$ $$3,210.$

b$.$ $$3,350.$

c$.$ $$3,250.$

d$.$ $$3,410.$