A company’s year-end balance in accounts receivable is $1,800,000. The allowance for uncollectible accounts had a beginning-of-year credit balance of $34,000. An aging of accounts receivable at the end of the year indicates a required allowance of $42,000.

If bad debt expense for the year was $58,000, and if credit sales for the year were $8,700,000, and $7,600,000 was collected from credit customers, what was the beginning-of-year balance in accounts receivable?