At January 1, 2026, TF-3JyT Company had accounts receivable of $164,830 and an allowance for doubtful accounts with a $17,720 credit balance. During 2026, Tf-3JYT Company reported the following information: -- Recoveries of previously written-off accounts Net credit sales Write-offs of uncollectible accounts ... Cash collections from credit customers $ 14,250 $482,700 $ 39,780 $496,300 TF-3jyt Company estimates bad debt expense using the net credit sales method and has estimated that 8% of its net credit sales will be uncollectible. Calculate Tf.3JYT Company's net realizable value at December 31, 2026