$[$The following information applies to the questions displayed below.$]$

Leach Incorporated experienced the following events for the first two years of its operations:

Year $1$:

Issued $$10,000$ of common stock for cash.

Provided $$120,000$ of services on account.

Provided $$25,000$ of services and received cash.

Collected $$95,000$ cash from accounts receivable.

Paid $$18,000$ of salaries expense for the year.

Adjusted the accounting records to reflect uncollectible accounts expense for the year. Leach estimates that $6$ percent of the ending accounts receivable balance will be uncollectible.

Year $2$:

Wrote off an uncollectible account for $$730.$

Provided $$140,000$ of services on account.

Provided $$15,000$ of services and collected cash.

Collected $$122,000$ cash from accounts receivable.

Paid $$22,000$ of salaries expense for the year.

Adjusted the accounts to reflect uncollectible accounts expense for the year. Leach estimates that $6$ percent of the ending accounts receivable balance will be uncollectible.

What is the net realizable value of the accounts receivable at December $31,$ Year $2?$