Chandler's started 2020 with a balance of $80,000 in Accounts Receivable and a balance of $20,400 in the Allowance for Doubtful Accounts. During 2020, the company collected cash of $188,550 from customers on account. It also made $750,000 in sales, 60% of which were on credit. The company uses the percentage of credit sales method to account for bad debts. They expect that 5% of credit sales are uncollectible. Additionally, the company wrote off $22,000 of uncollectible accounts.. What is net realizable value of Chandler's receivables at the end of 2020? Round to the nearest whole number