At the beginning of 2022, Terrarium Co. had $1,530,000 of gross accounts receivables and $231,000 in their allowance for doubtful accounts. During 2022, Terrarium sold $4,610,000 worth of plants on account and collected $2,910,000 worth of receivables in cash. In addition, Terrarium wrote-off $60,000 worth of accounts receivables and made $3,800 of cash recoveries in 2022. Terrarium Co. uses the percentage sales method to determine bad debt expense, estimating 2% of sales to be uncollectible. What are the net accounts receivables at the beginning of 2022?