Accounts receivable

Accounts receivable has a balance of $16,000 and the Allowance for uncollectible accounts has a credit balance of $1,700. What is Net accounts receivable before and after a $60 account receivable is written off?
A) $14,300 before and $14,240 after
B) $14,300 before and $14,300 after
C) $16,000 before and $15,940 after
D) $16,000 before and $16,000 after