At January 1, 2002, Betty DeRose, Inc. had an allowance for doubtful accounts with a $3,900 credit balance. During 2002, Betty recovered $2,000 from customers that had been written off in previous years. At December 31, 2002, Betty prepared the following aging schedule: Accounts Receivable % Uncollectible not past due $120,000 2% 1-30 days past due 48,000 5% 31-60 days past due 25,000 8% 61-90 days past due ? 12% over 90 days past due 15,000 25% Based on the above aging schedule, Betty DeRose estimated its bad debt expense to be $8,610 for 2002. Calculate the net realizable value of Betty's accounts receivable at December 31, 2002. Do not use decimals in your answer.