For 2023, Agn-9h5 Company reported sales revenue of $428,000. At January 1, 2023, Agn-9h5 Company reported an allowance for doubtful accounts with a $19,720 credit balance. There were no write-offs or recoveries recorded during 2023. At December 31, 2023, Agn-9h5 Company prepared the following aging schedule: Accounts Receivable not past due $271,200 1 month past due 119,340 2 months past due 60, 140 over 2 months past due 22,600 % Uncollectible 3% 5% 15% 29% At December 31, 2023, Agn-9h5 Company's net realizable value was equal to: O $388,918 O $443,602 O $408,280 O $446,758 $378,602 O $409,278 $423,882 O $453,560 $398,322 O $418,042