At the beginning of the current period, Asare Company had balances in Accounts Receivable of $200,000 and in Allowance for Doubtful Accounts of $9,400 (credit). During the period, it had net credit sales of $787,300 and collections of $718,000. It wrote off as uncollectible accounts receivable of $7,700. However, a $4,000 account previously written off as uncollectible was recovered before the end of the current period. What was the cash (net) realizable value of accounts receivable at the beginning of the period