What is the net realizable value of the accounts receivable

Question

Tyler Service Co. experienced the following transactions for 2013, its first year of operations:

1. Provided $86,000 of services on account. 
2. Collected $72,000 cash from accounts receivable. 
3. Paid $39,000 of salaries expense for the year. 
4. Tyler adjusted the accounts using the following information from an accounts receivable aging schedule:

Required: 

a. Record the above transactions in general journal form and post them to T-accounts. 

b. Prepare the income statement for Tyler Service Co. for 2013. 

c. What is the net realizable value of the accounts receivable at December 31,2013?