B8r-9M Company reported the following information related to its accounts receivable for 2029: Accounts receivable at 1/1/29 ................. $152,400 Allowance for doubtful accounts at 1/1/29 ..... $ 49,200 credit balance Net sales revenue for 2029 .................... $600,000 Write-offs during 2029 ........................ ? Cash collections from customers during 2029 ... $560,000 Accounts receivable turnover ratio for 2029 ... 3.75 Recoveries recorded during 2029 ............... $ 13,400 B8r-9M Company uses the net credit sales method to estimate bad debt expense and has estimated that 6% of its credit sales will be uncollectible. All of the sales made by B8r-9M Company are credit sales and the $13,400 recovery is not included in the $560,000 of cash collections given above. Calculate the net realizable value of B8r-9M Company's accounts receivable at December 31, 2029.