A review of Ace Industries, a U.S. corporation, shows the following balances in accounts receivable and accounts payable detail at September 30, 2011, their fiscal year end.

ACCOUNTS RECEIVABLE

Receivables denominated in U.S. dollar $426,000

Receivable denominated in 40,000 Australian dollar 43,000

Receivable denominated in 70,000 Canadian dollar 71,750

$ 540,750

ACCOUNTS PAYABLE

Payables denominated in U.S. dollar $ 107,000

Payable denominated in 50,000 Canadian dollar 51,250

Payable denominated in 200,000 Hong Kong dollar 26,500

$ 184,750

As Ace prepared to close their books, they noted that the September 30 exchange rates for the Australian dollar, Canadian dollar and Hong Kong dollar were $1.0366, $1.0301 and $0.1284, respectively.

1) Calculate the amount of accounts receivable and accounts payable that will be included on the September 30, 2011 balance sheet.?