At the beginning of the current period, Blue Corp. had balances in Accounts Receivable of $219,000 and in Allowance for Doubtful Accounts of $8,700 (credit). During the period, it had net credit sales of $830,000 and collections of $788,500. It wrote off as uncollectible accounts receivable of $6,500. However, a $3,300 account previously written off as uncollectible was recovered before the end of the current period. Uncollectible accounts are estimated to total $25,100 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?