The Following Information Was Taken from the Company's Records at the End

The following information was taken from the company's records at the end of Year 1.
$\begin{array}{lr}\text { Credit sales } & \$ 1,000,000 \\\text { Sales returns and allowances } & 80,000 \\\text { Accounts receivable--December 31, Year 1 } & 255,000 \\\text { Allowance for doubtful accounts--December 31, Year 1 } & \\\quad \text { (before adjustment for bad debts) } & 23,000 \\\text { Estimated uncollected accounts } \\\quad \text { (per aging schedule at December 31, Year 1) }& 35,000\end{array}$
-Refer to Atlantis Tropicals.If the aging approach is used to estimate bad debts,how much is the net realizable value of the accounts receivable at December 31,Year 1?