For the month of December 20X1, Ranger Corporation’s records show the following information:

Cash received on accounts receivable ..................... $35,000
Cash sales ...................................................................... 30,000
Accounts receivable, December 1, 20X1 .................... 80,000
Accounts receivable, December 31, 20X1 .................. 74,000
Accounts receivable written off as uncollectible ........ 1,000

Required:

Determine the gross sales for the month of December 20X1.