Arwin Company revealed the following information for 2020: Accounts receivable on January 650,000 Credit sales 2,700,000 Sales returns 75,000 Collections from customers 2,150,000 Accounts written off 40,000 Estimated future sales returns at year-end 50,000 Estimated uncollectible accounts receivable at year-end per aging 110,000

On December 31, 2020, what is the balance of accounts receivable before allowance for doubtful accounts and allowance for sales returns?