The following information was taken from the unadjusted trial balance and aging schedule of Diane Company on December 31, 2015. All sales are on account. Accounts and related balances at December 31, 2015 before adjustment: Credit Debit $46,000 Accounts receivable Allowance for doubtful accounts Sales (all on account) Sales returns $ 680 500,000 3.000 Aging Schedule of Accounts Receivable: Age Amount 0-30 days 30-60 days Over 60 days $14,000 20,000 12,000 % Uncollectible 5% 8% 12% If Diane uses the aging schedule of accounts receivable to determine bad debts, what is the net realizable value of accounts receivable on the 2015 financial statements? $46,000 $42.260 $42,320 $30,400