At the close of its first year of operations, December $31,2023,$ Mega Company had accounts receivable of $$540,000,$ after deducting the related allowance for doubtful accounts. During $2023,$ the company had charges to bad debt expense of $$90,000$ and wrote off, as uncollectible, accounts receivable of $$40,000.$ What should the company report on its statement of financial position at December $31,2023,$ as accounts receivable before the allowance for doubtful accounts? $