am #30 Help Save Leach Inc experienced the following events for the first two years of its operations Year 1 1. Issued $10,000 of common stock for cash. 2. Provided $80,000 of services on account 3. Provided $25,000 of services and received cash 4. Collected $55,000 cash from accounts receivable. 5. Paid $12,000 of salaries expense for the year 6. Adjusted the accounting records to reflect uncollectible accounts expense for the year. Leach estimates that 7 percent of the ending accounts recevable balance will be uncollectible Year 2 1 Wrote off an uncollectible account for $690. 2. Provided $100,000 of services on account 3 Provided $25,000 of services and collected cash 4 Collected $82,000 cash from accounts receivable 5 Paid $24,000 of salaries expense for the year 6. Adjusted the accounts to reflect uncollectible accounts expense for the year. Leach estimates that 7 percent of the ending accounts receivable balance will be uncollectible c. What is the net realizable value of the accounts receivable at December 31, Year 1?