At January 1, 2026, XYZ Company reported an allowance for bad debts with a $17,000 credit balance. During 2026, XYZ Company wrote-off as uncollectible accounts receivable in the amount of $52,000. Based on an aging of its accounts receivable at December 31, XYZ Company determined that its bad debt expense for 2026 was equal to $84,000. XYZ Company had total accounts receivable of $280,000 at December 31,2026 . Calculate the net realizable value of XYZ Company's accounts receivable at December 31,2026