A company is working on their budgets for the year 2021. The table below has a few of their expectations for 2021. Accounts Receivable on January 1 $32,403 Sales in January $56,254 Sales in February $71,007 Sales in March $53,463 Sales in April $68,659 Historically, this company's collection pattern for sales has been 18% as cash sales and 82% on account. The sales on account get collected 67% one month following the sale and the remainder two months following the sale. The Accounts Receivable on January 1 is the result of credit sales in December 2020 and thus is expected to be collected according to the sales on account pattern (67%/33%). How much should this company expect in Accounts Receivable at the end of the 1st quarter? (round to the nearest whole dollar/input code 0)