Warden Company Has the Following Account Balances at the End

Short Answer

Warden Company has the following account balances at the end of 2014: $\begin{array}{lr}\text { Cash } & \$ 25,000 \\\text { Accounts Receivable } & \$ 76,000 \\\text { Allowance for Doubtful Accounts } & \$ 3,200 \\\text { Credit Sales } & \$ 115,000\end{array}$
Required:
Compute the net realizable value of the above accounts receivable.