Below is the T-account for Accounts Receivable:

Accounts ReceivableDebitCreditBeginning Balance187,600 105,000 18,010 63,910 5,410 14,710 19,210

Below is also a partial list of account balances at the end of the year:

Cash$ 28,010Accounts ReceivableUnknownEquipment35,610Accounts Payable5,910

The amount of total current assets that will be reported on the company's balance sheet at the end of the year is: