For 2026, Dg4-Iy Company reported sales revenue of $328,000. At January 1, 2026, Dg4-Iy Company reported an allowance for doubtful accounts with a $12,000 credit balance. There were no write-offs or recoveries recorded during 2026. At December 31, 2026, Dg4-Iy Company prepared the following aging schedule: % Uncollectible 2% Accounts Receivable not past due $206,100 1-30 days past due 78,900 31-60 days past due 35,640 over 60 days past due 15,760 10% 20% At December 31, 2026, Dg4-Iy Company's net realizable value was equal to: $302.006 $310,406 $314,006 $316,000 $322,172 $322,244 $322,334 0 $322,406 $324,400 $326,006 $334,406