On January $1,2025,$ Skysong Corporation started the year with a balance in Accounts Receivable of $$146,000$ and a credit balance in Allowance for Doubtful Accounts of $$8,000.$ During $2025,$ the company had total sales of $$670,000$ ;$80\%$ of these sales were credit sales. Collections $($not including the cash sales$)$ during the period were $$566,000.$ Skysong wrote off as uncollectible accounts receivable of $$8,700.$ In addition, an account of $$730$ that was previously written off an uncollectible was recovered during the year. Uncollectible accounts are estimated to be $5\%$ of the end$-$of$-$year Accounts Receivable balance. $($Omit cost of goods sold entries.$)$

$($g$)$

What is the net realizable value of the receivables at December $31,2025?$

Cash $($net$)$ realizable value of receivables $