5. Consulting Advisors LLC provided $91,000 of services on account during the year, and collected $72,000 in cash and adjusted their accounts using the following aging schedule: Percent Uncollectible Allowance Balance 1% 5% Days past due Current 0-30 31-60 61-90 More than 90 days BALANCES Amount $7,800 4,500 2,000 2,200 2,500 10% 20% 50% The Net Realizable Value of Accounts Receivable at the end of the year was