Your Company earned $400,000 of revenue on account and $100,000 of cash sales during the year. It collected $250,000 of its receivables during the year. The beginning balance in the accounts receivable was $20,000 and allowance accounts beginning balance was $400. The company estimated that it will be unable to collect $8,000 of its current year's sales on account. What is the net realizable value of the receivables at year end? O $178,400 O $170,000 O $162,000 $161,600 O $261,600