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Accounts receivable were $45,000 on January 1,2022 and $52,000 on December 31,2022 . Total cash collections from customers during the year ended December 31,2022 were

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Accounts receivable were $45,000 on January 1,2022 and $52,000 on December 31,2022 . Total cash collections from customers during the year ended December 31,2022 were $213,000. How much were sales on account during 2022 ? (Assume that all sales on account are collectible in full.) Multiple Choice $168,000. $220,000. $265,000. $213,000

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