Im having trouble solving this.

Question 9 11 pts Your Company earned $400,000 of revenue on account and $100,000 of cash sales during the year. It collected $250,000 of its receivables during the year. The beginning balance in the accounts receivable was $20,000 and allowance accounts beginning balance was $400. The company estimated that it will be unable to collect $8,000 of its current year's sales on account. What is the net realizable value of the receivables at year end? $178,400 $170,000 $162,000 $161,600 $261,600