Petra, Inc. uses the percentage of receivables basis to estimate its bad debts. At December 31, 2017, Petra estimates total bad debts that will become uncollectible in the future as $22,280. The existing balance in the Allowance for Doubtful Accounts is a credit balance of $6,600. The Accounts Receivable balance at December 31, 2017 is $199,000. The cash realizable value of Accounts Receivable reported on the statement of financial position at December 31, 2017 is