115)Braun, Inc. appropriately uses the installment-sales method of accounting to recognize income in its financial statements. Some pertinent data relating to this method of accounting include:

		2014		2015
Installment sales		$750,000		$720,000
Cost of installment sales		570,000		504,000
Gross profit		$180,000		$216,000
Rate of gross profit		24%		30%
Balance of deferred gross profit at year end:
2014		$108,000		$ 36,000
2015				198,000
Total		$108,000		$234,000

What amount of installment accounts receivable should be presented in Braun's December 31, 2015 balance sheet?