On January 1,2025,ABC Company had accounts receivable of $86,000 and an allowance for doubtful accounts with a credit balance of $33,000. During 2025, ABC Company reported sales revenue of $584,000, collected $473,000 cash from its credit customers and wrote-off as uncollectible $29,000 of accounts receivable. ABC uses the net credit sales method to estimate bad debt expense and estimated its bad debt expense for 2025 as 7% of net credit sales. Assume all of ABC Company's sales are made on account. Calculate the net realizable value of ABC Company's accounts receivable at December 31, 2025