age Inc. experienced the following transactions for 2000, its first year of operations:

Issued common stock for $50,000 cash.

Purchased $140,000 of merchandise on account.

Sold merchandise that cost $110,000 for $250,000 on account.

Collected $236,000 cash from accounts receivable.

Paid $118,000 on accounts payable.

Paid $50,000 of salaries expense for the year.

Paid other operating expenses of $28,000.

Sage adjusted the accounts using the following information from an accounts receivable aging schedule:

Number of Days Past Due	Amount			Percent Likely to Be Uncollectible		Allowance Balance
Current	$	10,000		0.01
030		2,000		0.05
3160		1,200		0.10
6190		500		0.20
Over 90 days		300		0.50

What is the net realizable value of the accounts receivable at December 31, 2000?

Net realizable value