Amanda Company makes 90% of its sales on account and uses the allowance method to account for uncollectible accounts. The company has a yearly accounting period and the following is related information for 2019.

Accounts receivable (gross), 1/1/2019 $170,000

Allowance for doubtful accounts, 1/1/2019 18,600 (CR)

Total Sales during 2019 (90% on credit) 1,450,000

Sales return and allowance on credit sales during 2019 290,000

Uncollectible accounts written off during 2019 13,000

Cash collections on accounts receivable during 2019 1,060,000

At 12/31/2019, Amanda Co. estimated that 1% of net credit sales during 2019 might be uncollectible.

Calculate the gross accounts receivable as of 12/31/2019 (before any adjustment).