At the beginning of the current period, Blue Spruce Corp. had balances in Accounts Receivable of $211,700and in Allowance for Doubtful Accounts of $8,370(credit). During the period, it had net credit sales of $763,800and collections of $782,420. It wrote off as uncollectible accounts receivable of $7,326. However, a $2,985account previously written off as uncollectible was recovered before the end of the current period. Uncollectible accounts are estimated to total $25,790at the end of the period. (Omit cost of goods sold entries.)

Determine the ending balances in Accounts Receivable and Allowance for Doubtful Accounts.

What is the net realizable value of the receivables at the end of the period?