A companys year-end balance in accounts receivable is $1,600,000. The allowance for uncollectible accounts had a beginning-of-year credit balance of $32,000. An aging of accounts receivable at the end of the year indicates a required allowance of $40,000.

If bad debt expense for the year was $42,000, and if credit sales for the year were $7,100,000, and $6,800,000 was collected from credit customers, what was the beginning-of-year balance in accounts receivable?