Beatrice Equipment
Beatrice Equipment Sells Merchandise Only on Credit -Refer to the Data for Beatrice Equipment

Beatrice Equipment
Beatrice Equipment sells merchandise only on credit.For the year ended December 31,2017,the following data are available:
?? $\begin{array}{lr}\text { Sales } & \$ 2,400,000 \\\text { Sales returns and allowances } & 60,000 \\\text { Accounts Receivable-January 1, 2017 } & 270,000 \\\text { Allowance for doubtful accounts-January 1, 2017 } & 25,600 \\\text { Collections during 2017 } & 2,426,300 \\\text { Accounts written off as uncollectible during 2017 } & 23,700\end{array}$
-Refer to the data for Beatrice Equipment.
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Determine the balance of Accounts Receivable at December 31,2017.