On January 1, 2025, ABC Company had accounts receivable of $98,000 and an allowance for doubtful accounts with a credit balance of $17,000. During 2025, ABC Company reported sales (all on account) of $850,000; collected $652,000 cash from its credit customers; and wrote-off as uncollectible $22,000 of accounts receivable. ABC Company uses the net credit sales method to estimate bad debt expense and estimated its bad debt expense for 2025 as 4% of net credit sales. Calculate the net realizable value of ABC Company's accounts receivable at December 31, 2025