I am searching for the correct answer to this general accounting problem with proper accounting rules.

At the beginning of the year, Kingston Ltd. had an Accounts Receivable balance of $840,000 and an Allowance for Doubtful Accounts balance of $10,000. During the year, the company made $420,000 in credit sales and $180,000 in cash sales. It collected $600,000 from customers on account. At year-end, Kingston estimates that $12,000 of its outstanding receivables wil! be uncol lectible. What is the net realizable value of accounts receivable at year-end