On December 31, Crane and Co reports an ending balance in accounts receivable (before any adjustments) of $190,000, and total credit sales of $2,000,000 for the year ended December 31, 2022. Crane and Co uses the allowance method to account for uncollectible accounts. Assume Allowance for Doubtful Accounts has an unadjusted balance of negative $1,800, and bad debts are assumed to be 0.75% of credit sales. Compute the net realizable value of accounts receivable (after all adjustments) on December 31 assuming that Crane and Co uses the Percentage of Sales Method to estimate uncollectible accounts. Note: when recorded on the integrated framework, the unadjusted balance in Allowance for Doubtful Accounts appears as a negative number, i.e., ($1,800). This is because the Allowance for Doubtful Accounts is a contra asset that reduces Accounts Receivable.