This Company Sells Its Merchandise Only on Credit -Refer to Abundant Returns

This company sells its merchandise only on credit. The following data are available at December 31, Year 1.
$\begin{array}{lr}\text { Sales } & \$ 411,000 \\\text { Sales returns and allowances } & 12,000 \\\text { Accounts receivable at January 1, Year 1 } & 89,000 \\\text { Allowance for doubtful accounts at January 1, Year 1 } & 4,100 \\\text { Cash collections during Year 1 } & 385,100 \\\text { Accounts written off as uncollected during Year 1 } & 3,600\end{array}$
-Refer to Abundant Returns.Determine the balance of accounts receivable at December 31,Year 1.