At January 1, 2018, Hilltop Flagpoles had Accounts Receivable of $28,000 and an Allowance for Bad Debts with a credit balance of $5,000. During the year, Hilltop Flagpoles had sales of $185,000 ($164,000 on account; $21,000 for cash). Hilltop had collections on account of $150,000. Hilltop also wrote off $2,000 of receivables that were identified as uncollectible. Hilltop estimates bad debt as 2% of credit sales.

What is Hilltop's ending balance in its Accounts Receivable account as of December 31, 2018?