The statement of financial position for Sand Inc. showed the following at December $31,2022.$

ASSETS

Current

Cash $$100,000$

Accounts receivable $$300,000$

Less: allowance for doubtful accounts $(30,000)270,000$

$$370,000$

SHAREHOLDERS$$ EQUITY

Common shares $$250,000$

Retained earnings $120,000$

$$370,000$

During $2023,$ there were $$4,000,000$ of sales. $20\%$ were collected in cash at the time of sale. $80\%$ of sales were on account. Some of these were collected in cash by year$-$end. $$40,000$ of accounts were written off as uncollectible. Management estimates the allowance for doubtful accounts at $4\%$ of outstanding accounts receivable. Bad debt expense for $2023$ amounted to $$90,000.$ There were no other expenses.

Required:

$1.$ Calculate the net realizable value of accounts receivable at December $31,2023.$

$2.$ Calculate $2023$ cash flow from operations.