1. The companys aging analysis of receivables as at 31 December 2021 is as follows:

	No. of Days Past Due
	Not yet due	1 30 days	31 60 days	61 90 days	Over 90 days
% Uncollectible	1%	6%	10%	14%	100%
Amount of receivables (RM)	57,800	54,500	66,200	23,500	9,750

Required:

2. Determine the net realizable value of trade receivables as at 31 December 2021.

(2 marks)