On January 1, 2027, ABC Company had accounts receivable of $89,000 and an allowance for doubtful accounts with a credit balance of $17,000. During 2027, ABC Company reported sales (all on account) of $850,000; collected $652,000 cash from its credit customers; wrote-off $41,000 of accounts receivable as being uncollectible; and recorded $6,000 of recoveries of accounts receivable written-off in the previous year. ABC Company uses the net credit sales method to estimate bad debt expense and estimated bad debt expense for 2027 as 4% of net credit sales. Calculate the net realizable value of ABC Company's accounts receivable at December 31, 2027.