At the end of January, the unadjusted trial balance of Windsor, Inc. included the following accounts:

	Debit					Credit
Sales (80% represent credit sales)							$	500,000
Accounts Receivable	$	340,000
Allowance for Doubtful Accounts							$	800

Windsor uses the balance sheet approach in estimating uncollectible accounts expense, and aging the accounts receivable indicates the estimated uncollectible portion to be $7,400. The net realizable value of Windsor's accounts receivable in the January 31 balance sheet is: