Please provide the step by step working too thanks

Big A's Auto Service was started on January 1, 2014. The company experienced the following events during its first two years of operation. Events affecting 2014 Provided $30,000 of repair services on account Collected $25,000 cash from accounts receivables The company estimates that 7 percent of ending accounts receivable will not be collected. Events affecting 2015 Wrote off a $300 account receivable that was determined to be uncollectible provided $35,000 of repair services on account Collected $31,000 cash from accounts receivables Provided $20,000 of repair services on account The company estimates that 7 percent of ending accounts receivable will not be collected. What is Net Realizable value at the end of 2015