The Allowance for Doubtful Account has a $5,500 credit balance prior to adjustment (unadjusted balance). Net credit sales during the year are $900,000 and of 3% are estimated to be uncollectible. Accounts Receivable has a balance of $80,000 at the beginning of the year. Determine the net realizable value of the receivables. Show the AFDA account and your calculations, in addition to your answer.