The Walking Dead Co. provides services for both cash and on acoount. The acoounts are adjusted monthly. For September, the following information is avalable: Accounts Recelvable on September 1st is $22,400 Allowance for Doubttul Accounts on September 1st is $4,400. Services provided during September for cash $20,000. Services provided during September on account $45,000. During the month collections on account were $34,400 and accounts written off as bad debts were $2,000. The Waking Dead estimates that 8% of accounts receivable will default (not pay). Do not use the dollar sign or a decimal in your answer. Commas are ok. What is the September 30th net realizable value of Accounts Receivable