Grandview, Incorporated uses the allowance method. At Decemb…

Grаndview, Incоrpоrаted uses the аllоwance method. At December 31, 2024, the company's balance sheet reports Accounts Receivable, Net in the amount of $27,200. On January 2, 2025, Grandview writes off a $2,400 customer account balance when it becomes clear that the customer will never pay. What is the amount of Accounts Receivable, Net after the write-off?