32. C3. Johan Trading has the following balances on 1 January 2016:

Account receivables RM14,000 (Debit)

Allowance for doubtful debts RM600 (Credit)

Given below is the information concerning its account receivables and bad debts for the year ended 31 December 20168:

Total sales RM110,000

Total cash sales RM27,500

Bad debts RM2,500

Payment by debtors RM47,500

Discount allowed RM500

It is the business policy to provide 2% allowance for doubtful debts on the outstanding account receivables at the end of the year.

What is the ending balance of account receivables in the statement of financial position as at 31 December 2016?