At the beginning of 2022, Terrarium Co. had $1,370,000 of gross accounts receivables and $224,000 in their allowance for doubtful accounts. During 2022, Terrarium sold $4,670,000 worth of plants on account and collected $2,930,000 worth of receivables in cash. In addition, Terrarium wrote-off $59,000 worth of accounts receivables and made $4,100 of cash recoveries in 2022. Terrarium Co. uses the percentage sales method to determine bad debt expense, estimating 5% of sales to be uncollectible. What are the gross accounts receivable at the end of 2022?