On December 2015 a company had the following account balances (normal): Accounts receivable of $20,000 and Allowance for Bad Debts of $2,500. During 2016, the company recorded the following items: a. Sales of $230,000 ($190,000 on account; $40,000 for cash). b. Collections on account, $86,000. c. Write-offs of uncollectible receivables, $2,100. d. Bad debt expense, estimated as 3% of credit sales. Question: What is net accounts receivable (net realizable value of accounts receivable) at the end of the year? Net accounts receivable 116200