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Brickman Company uses the provision method to account for uncollectible receivables. At the beginning of the year, Allowance for Bad Debts had a loan balance

Brickman Company uses the provision method to account for uncollectible receivables. At the beginning of the year, Allowance for Bad Debts had a loan balance of $1,000. During the year, Brickman wrote down $2,100 of uncollectible receivables. Brickman recorded $2,700 of Bad Debt Expenses. Brickman's year-end balance in Allowance for Bad Debts is $1,600. The closing balance of Brickman's Accounts Receivable is $19,500. Calculate the net realizable value of Accounts Receivable at the end of the year.

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