Diamond International reported the following balance sheet accounts during 2028 : January 1 December 31 Accounts receivable $371,000 $448,000 Allowance for bad debts ? ? During 2028, Diamond International reported the following amounts: bad debt expense $73,400 write-offs of uncollectible accounts receivable dots dots dots dots.$46,200 At December 31, 2028, Diamond International prepared the following aging schedule: Accounts Receivable % Uncollectible not past due $177,000 3% 1-35 days past due $103,000 9% 36-70 days past due $74,000 14% 71-105 days past due $58,000 22% over 105 days past due $36,000 65% total $448,000 Calculate Diamond International's net realizable value at December 31, 2028