Brinkman 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 comma 200. During the year Brinkman wrote off uncollectible receivables of $ 1 comma 800. Brinkman recorded Bad Debts Expense of $ 3 comma 500. Brinkman's year-end balance in Allowance for Bad Debts is $ 2 comma 900. Brinkman's ending balance of Accounts Receivable is $ 20 comma 900. Compute the net realizable value of Accounts Receivable at year-end.