At January $1,2024,$ ABC Company reported an allowance for bad debts with a $$7,190$ credit balance. During $2024,$ ABC wrote$-$off as uncollectible accounts receivable totaling $$12,530.$ At December $31,2024,$ ABC Company had accounts receivable totaling $$325,000$ and prepared the following aging schedule:

 

Accounts Receivable $\%$ Uncollectible

not past due $$167,0002\%$

$1-39$ days past due $ $52,0008\%$

$40-79$ days past due $ $69,00014\%$

$80-119$ days past due $ $26,00022\%$

over $119$ days past due $ $11,00045\%$

total $$325,000$

 Calculate the net realizable value of ABC Company's accounts receivable at December $31,2024.$