ABC Co. has an average collection period of 90 days for its accounts receivable. If total credit sales for the year were $5,600,000, what is the balance in accounts receivable at year-end? Assume a 360-day calendar year. (Do not round intermediate calculations. Round your answer to the nearest dollar amount.)

A)	$1,400,000

B)	$5,600,000

C)	$1,410,000

D)	$5,040,000