Buddy 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 Buddy wrote off uncollectible receivables of $1,800. Buddy recorded Bad Debts Expense of $3,000. Buddy's year-end balance in Allowance for Bad Debts is $2,500. Buddy's ending balance of Accounts Receivable is $20,100. Compute the net realizable value of Accounts Receivable at year-end.