Answer:
Net Accounts receivable = $24900
so correct option is c) $24,900 
Explanation:
given data 
Accounts Receivable balance = $28,100
Doubtful Accounts = $3,200
uncollectible account = $940
to find out 
net realizable value of accounts receivable immediately 
solution
we get here first Accounts receivable that is
Accounts receivable = Accounts Receivable balance - uncollectible account    ...............1
Accounts receivable = $28,100 - $940
Accounts receivable = $27160
and
allowance will be here 
allowance = Doubtful Accounts - uncollectible account  .................2
allowance = $3,200 - $940
allowance = $2260
so Net Accounts receivable is 
Net Accounts receivable = $27160 - $2260
Net Accounts receivable = $24900
so correct option is c) $24,900