ABC Company reported accounts receivable of $225,000 and an allowance for doubtful accounts with a $28,000 credit balance at January 1, 2017. ABC Company records bad debt expense using the net credit sales method. The following information was available for ABC Company for the years 2017 and 2018:

Cash collections from customers

2017: ?

2018: $275,870

Recoveries

2017: $3,600

2018: $6,760

Net realizable value at December 31

2017: $127,180

2018: $154,240

Accounts receivable turnover ratio

2017: 2.40

2018: 1.80

Sales revenue

2017: $468,000

2018:?

% of sales estimated to be uncollectible

2017: 4%

2018: ?

Accounts receivable at December 31

2017: ?

2018: $205,000

Write-offs

2017: ?

2018: ?

Calculate the amount of cash collections from customers recorded by ABC Company in 2017. Do not use decimals in your answer.