Vy6r3 Company estimates bad debt expense using the net credit sales method and has estimated that 5% of its net credit sales will be uncollectible. Calculate Vy6r3 Company's net realizable value at December 31, 2021.

At January 1, 2021, Vy6r3 Company had accounts receivable of $210,000 and an allowance for doubtful accounts with a $16,000 credit balance. During 2021, Vy6r3 Company reported the following information: Write-offs of uncollectible accounts Cash collections from credit customers Net credit sales ..... Recoveries of previously written-off accounts $ 39,260 $195, 210 $363,560 ... $ 12,160 Vy6r3 Company estimates bad debt expense using the net credit sales method and has estimated that 5% of its net credit sales will be uncollectible. Calculate Vy6r3 Company's net realizable value at December 31, 2021