At the beginning of the current period, Ayayai Corp. had balances in Accounts Receivable of $240,000 and in Allowance for Doubtful Accounts of $9,600 (credit). During the period, it had net credit sales of $870,000 and collections of $826,500. It wrote off as uncollectible accounts receivable of $6,400. However, a $3,200 account previously written off as uncollectible was recovered before the end of the current period. Uncollectible accounts are estimated to total $24,500 at the end of the period. (Omit cost of goods sold entries.) What is the net realizable value of the receivables at the end of the period? The net realizable value of the receivables at the end of the period $