How would you find the net realizable value of accounts receivable in this problem?

At January 1, 2022, Betty DeRose, Inc. reported an allowance for doubtful accounts with a $3,900 credit balance. During 2022, Betty recovered $2,000 from customers that had been written off in previous years. Betty prepared the following aging schedule at December 31, 2022: Uncollectible 3% 5% 7% 16% 25% not past due 1-30 days past due 31-60 days past due 61-90 days past due over 90 days past due $120,000 48,000 25,000 17,000 Based on the above aging schedule, Betty DeRose estimated its bad debt expense to be $8,160 for 2022. Calculate the net realizable value of Betty's accounts receivable at December 31, 2022. Do not use decimals in your