The Following Information Was Taken from the Accounting Records of Ace

The following information was taken from the accounting records of Ace Builders at the end of the year.
$\begin{array}{ll}\text { Land } & \$ 424 \\\text { Capital stock } & 850 \\\text { Inventory } & 156 \\\text { Accumulated depreciation-Building } & 180 \\\text { Liabilities } & 150 \\\text { Cash } & 20 \\\text { Allowance for doubtful accounts } & 16 \\\text { Retained earnings } & 244 \\\text { Building } & 760\end{array}$
Required:
Calculate the amount of gross accounts receivable.