The accounts receivable balance for Renue Spa at December $31,$ Year $1,$ was $$82,000.$ Also on that date, the balance in the Allowance for Doubtful Accounts was $$2,000.$ During Year $2,$ $$2,500$ of accounts receivable were written off as uncollectible. In addition, Renue unexpectedly collected $$200$ of receivables that had been written off in a previous accounting period. Services provided on account during Year $2$ were $$217,000,$ and cash collections from receivables were $$218,991.$ Uncollectible accounts expense was estimated to be $1$ percent of the sales on account for the period.

Required questions below...

$(1)$ Balance of allowance for doubtful accounts at December $31,$ Year $2.$

$(2)$ Balance of accounts receivable at December $31,$ Year $2.$

$(3)$ Net realizable value of accounts receivable at December $31,$ Year $2.$