Leach Incorporated expentenced the following events for the first two years of its operations: Year 1: 1. Issued $10.000 of common stock for cash. 2. Provided $70,000 of services on account. 3. Provided $27,000 of services and recelved cash. 4. Collected $43,000 cash from accounts recelvable. 5. Paid $20,000 of salarles expense for the year. 6. Adjusted the accounting records to reflect uncollectible accounts expense for the year. Leach estimates that 6 percent of the ending accounts recelvable balance will be uncollectible. Year 2: 1. Wrote off an uncollectible account for $2,700. 2. Provided $90,000 of services on account. 3. Provided $20,000 of services and collected cash. 4. Collected $72,000 cash from accounts recetvable. 5. Paid $28,000 of salarles expense for the year. 6. Adjusted the accounts to reflect uncollectible accounts expense for the year. Leach estimates that 6 percent of the ending accounts recelvable balance will be uncollectible. \begin{tabular}{|l|l|l|} \hline \multicolumn{2}{|c|}{ LEACH INCORPORATED } \\ \hline \multicolumn{1}{|c|}{ Statement of Changes in Stookholders' Equity } \\ \hline \multicolumn{1}{|c|}{ For the Year Ended December 31, Year 2} \\ \hline Beginning common stock & & \\ \hline Ending common stock & & \\ \hline Beginning retained earnings & & \\ \hline & & \\ \hline Ending retained earnings & & \\ \hline Total stockholders' equity & & \\ \hline \end{tabular} What is the net realizable value of the accounts receivable at December 31 , Year 2 ? Note: Round your intermediate calculations and final answer to the nearest whole dollar