At January 1, 2024, ABC Company reported an allowance for bad debts with a $7,190 credit balance. During 2024, ABC wrote-off as uncollectible accounts receivable totaling $12,530. At December 31, 2024, ABC Company had accounts receivable totaling $325,000 and prepared the following aging schedule: not past due 1-39 days past due 40-79 days past due Accounts Receivable % Uncollectible $167,000 $ 52,000 $ 69,000 $ 26,000 over 119 days past due total $ 11,000 $325,000 80-119 days past due 296 8% 14% 2286 96577 Calculate the amount of bad debt expense recorded by ABC Company for 2024. At January 1, 2024, ABC Company reported an allowance for bad debts with a $7,190 credit balance. During 2024, ABC wrote-off as uncollectible accounts receivable totaling $12,530. At December 31, 2024, ABC Company had accounts receivable totaling $325,000 and prepared the following aging schedule: not past due 1-39 days past due 40-79 days past due Accounts Receivable % Uncollectible $167,000 $ 52,000 $ 69,000 80-119 days past due $ 26,000 over 119 days past due total $ 11,000 $325,000 2.96 896 14% 22% 4596 Calculate the net realizable value of ABC Company's accounts receivable at December 31, 2024