on january 2, 2026, kingbird corporation started the year with a balance in accounts receivables of $147,000 and a credit balance in allowance for doubtful accounts of $8,100. during 2026, the company had total sales of $675,000. 80% of these sales were credit sales. collections [not including the cash sales] during the period were $570,000. kingbird wrote off as uncollectible accounts receivables of $8,700. in addition, an account of $810 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. [please omit cost of goods sold entries]

[a] determine the net realizable value of receivables