Banning Company uses the allowance method to account for uncollectible receivables. At the beginning of the year, Allowance for Bad Debts had a credit balance of $1,300. During the year Banning wrote off uncollectible receivables of $2,300. Banning recorded Bad Debts Expense of $3,000. Banning's year-end balance in Allowance for Bad Debts is $2,000. Banning's ending balance of Accounts Receivable is $20,200. Compute the net realizable value of Accounts Receivable at year-end.