The Brawn Company had a $$400$ credit balance in Allowance for Doubtful Accounts on December $31,2021,$ before the current year's provision for uncollectible accounts. An aging of the accounts receivable revealed the following:

$$ Estimated Percentage

$$ Current Accounts $140,0001\%$

$130$ days past due$15,0003\%$

$3160$ days past due $12,0006\%$

$6190$ days past due$5,00012\%$

$$Over $90$ days past due$7,00030\%$

$$Total Accounts Receivable$179,000$

Net sales $($all credit sales$)$: $$330,000$

Cost of goods sold: $$220,000$

Number of customers: $150$

Number of customers who went bankrupt last year: $3$

Prepare the adjusting entry on December $31,2021,$ to recognize bad debts expense by using the aging of accounts receivable procedure. How much is net accounts receivable on its balance sheet as of Dec $31$ after the adjustment?