The highligted attempt is incorrect, what is the right answer out of the multiple choice

You recelved no credit for this question in the previous attempt. View pre MC Qu. 5-55 Hancock Medical Supply Co., which had no... Hancock Medical Supply Co., which had no beginning balance in its Accounts Recelvable and Allowance for Doubtful Accounts, earned $86,000 of revenue on account during Year 1 During Year 1, Hancock collected $68,200 of cash from its recelvables accounts. The company estimates that it will be unable to collect 1% of revenue on account. The amount of net realizable value of recelvables on the December 31, Year 1 balance sheet would be: Multiple Choice $178. $16.940 $17,800 $17,622