At January 1, 2023, Apex Inc., a private company following ASPE, had accounts receivable of $72,000. At December 31, 2023, the accounts receivable balance was $59,000. Sales revenue for 2023 was $420,000. Sales returns and allowances for the year were $10,000. Purchase discounts were in the amount of $4,200 and sales discounts were $1,000. Calculate Apex’s 2023 cash receipts from customers.