ABC company has net cash flows from operating activites for the last year of $465 million. The income statement shows that net income is $400 million and depreciation expense is $55 million. During the year, the change in inventory on the balance sheet was $38 million, the change in accrued wages and taxes was $28 million, and the change in accounts payable was $30 million. At the beginning of the year, the balance of accounts receivable was $15 million. Calculate the end-of-year balance for accounts receivable using excel.