After the December$31,2026,$ adjusting journal entries have been$$ posted, Sinclair Enterprises has the following account balances$($all accounts have normal$$ balances$)$:

Account Title

Account Balance

Accounts Receivable

$ $156$ comma $000$$$156,000$

Allowance for Bad Debts

$ $4$ comma $500$$$4,500$

Bad Debts Expense

$ $8$ comma $500$$$8,500$

What is the net realizable value of Accounts Receivable as of December$31,2026?$