Atlantis Tropicals
the Following Information Was Taken from the Company's

Atlantis Tropicals
The following information was taken from the company's records at the end of 2012.
$\begin{array}{ll}\text { CreditSales } & \$ 1,000,000 \\\text { Sales returns and allowances } & 80,000 \\\text { Accounts Receivable-December } 31,2012 & 255,000 \\\text { Allowance for Doubtful Accounts-December } 31,2012 & \\\quad \text { (Before adjustment for bad debts) } & 23,000 \\\text { Estimated uncollected accounts } \\\quad \text { (per aging schedule at December } 31,2012 \text { ) }& 35,000\end{array}$
-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 31,2012?