1. SPI-KY has an accounts receivable balance after posting net collections from customers of $180,000. The customers took advantage of sales discounts of $15,000. Management aged the accounts receivable and estimate for uncollected account percentages as follows:

   $90,000	Current at 2%
   $50,000	130 days past due at 5%
   $30,000	3160 days past due at 10%
   $10,000	60+ days past due at 25%

   What is the net realizable value of the accounts receivable?

   	a.	$170,200
   	b.	$172,000
   	c.	$178,500
   	d.	$180,000