At January 1, 2019, Towing Company reported an allowance for bad debts with a $4,300 credit balance. At December 31, 2019, Towing Company prepared the following aging schedule: 36 7% Accounts Receivable % Uncollectible not past due $135,000 1-30 days past due 42,000 31-60 days past due 28,000 11% 61-90 days past due 15,000 16% over 90 days past due 4,000 54% Based on the above information, Towing Company reported bad debt expense of $11,600 for 2019. Calculate the net realizable value of Towing's accounts receivable at December 31, 2019