Bear Co. began operations on 1/1/20X0. The information shown here is available for 20X1. Sales $1,400,000 Accounts Receivable Collections to Date $240,000 Gross Profit Margin for All Sales 40% Beginning of Year Accounts Receivable $150,000 1/1/20X1 Allowance for Doubtful Accounts $30,000 Bad Debt Expense $70,000 $25,000 12/31/20X1 Allowance for Doubtful Accounts For the year ended 12/31/20X1, what amount should Bear report as ending Accounts Receivable