The Breakfast Company recognized $$127,000$ of service revenue earned on account during Year $2.$ There was no beginning balance in the accounts receivable and allowance accounts. During Year $2,$ Breakfast collected $$84,000$ of cash from accounts receivable. The company estimates that it will be unable to collect $3\%$ of its sales on account. The net realizable value of Breakfast's receivables at the end of Year $2$ was:

$$43,000.$

$$46,810.$

$$40,480.$

$$39,190.$