P1. At the end of 2016, King Co.'s gross accounts receivable was $187,000, and its allowance for doubtful accounts was 6,850. During 2017, King wrote off $21,350 as bad debts. At the end of 2017, King's gross accounts receivable was $210,000 and recorded bad debt expense $24,000 If there was no other transaction that affected allowanace for doubtful accounts, how much is the net realizable value of accounts receivable at the end of 2017