Lerner Company uses the net credit sales method to estimate

bad debt expense and has estimated that $4\%$ of its credit

sales will be uncollectible. During $2026,$ Lerner reported

net credit sales of $$363,000$ and collected $$384,000$ cash

from its credit customers. Also during $2026,$ Lerner wrote

off $$17,000$ of accounts receivable as being uncollectible

and recorded recoveries of previously written off accounts

receivable totaling $$11,000($note that the $$11,000$ recovery

is not included in the $$384,000$ of cash collections given

previously$).$ At January $1,2026,$ Lerner Company reported

accounts receivable of $$109,000$ and had an allowance for

doubtful accounts with a $$23,000$ credit balance.

Calculate the net realizable value of Lerner Company's

accounts receivable at December $31,2026.$