At January 1, 2033, H17aR Company reported had accounts receivable of $114,200 and an allowance for doubtful accounts with a credit balance of $23,600. During 2033, H17aR Company reported sales (all on account) of $634,900; collected $524,800 cash from its credit customers; and wrote-off $47,600 of accounts receivable as being uncollectible. H17aR Company uses the net credit sales method to estimate bad debt expense and estimated bad debt expense for 2033 to be 8% of net credit sales. Calculate the net realizable value of H17aR Company's accounts receivable at December 31, 2033