At January 1, 2021, Vy6r3 Company had accounts receivable of $260,000 and an allowance for doubtful accounts with a $17,000 credit balance. During 2021, Vy6r3 Company reported the following information: Write-offs of uncollectible accounts ................ $ 38,260 Cash collections from credit customers .............. $164,210 Net credit sales .................................... $363,560 Recoveries of previously written-off accounts ....... $ 14,240 Vy6r3 Company estimates bad debt expense using the net credit sales method and has estimated that 5% of its net credit sales will be uncollectible. Calculate Vy6r3 Company's net realizable value at December 31, 2021.