The following information is available for Yellow Centre Inc: At December 31, 2020 before year-end adjustments, accounts receivable had balance of $270,000. Credit sales for 2020 were $605,000, and allowance for uncollectible accounts had a credit balance of $6,700. The credit manager prepared the following aging schedule for accounts receivable: Amount Probability of Default 3% Age 030 Days 31-60 Days 61-90 Days Over 90 Days 10% $110,000 $60,000 $50,000 $15,000 25% 46% What is the net realizable value of accounts receivable as of December 31, 2020