At the end of 2017, Marigold Company has accounts receivable of $862,800 and an allowance for doubtful accounts of $42,100. On January 16, 2018, Marigold Company determined that its receivable from Ramirez Company of $6,430 will not be collected, and management authorized its write-off.
What is the net realizable value of Marigold Company’s accounts receivable after the write-off of the Ramirez receivable?