please show work as well. Im not sure if that answer is correct

QUESTION 43 The Walking Dead Co. provides services for both cash and on account. The accounts are adjusted monthly. For September, the following information is available: Accounts Receivable on September 1st is $22,400 Allowance for Doubtful Accounts on September 1st is $4,400. Services provided during September for cash $20,000. Services provided during September on account $45,000. During the month collections on account were $34,400 and accounts written off as bad debts were $2,000. The Walking Dead estimates bad debts at 8% of credit sales. Do not use the dollar sign or a decimal in your answer. Commas are ok. What is the September 30th net realizable value of Accounts Receivable? 25000