At the end of $2025,$ Ayayai Company has accounts receivable of $$429,100$ and an allowance for doubtful accounts of $$20,400.$ On January $16,2026,$ Ayayai Company determined that its receivable from Pina Company of $$3,800$ will not be collected, and management authorized its write$-$off. Prepare journal entries to write off the pina receivable.

What is the net realizable value of Ayayai Company's accounts receivable after the writw offs of the pina receivable