Big Watches Co. makes one product and it provided the following information to help prepare the master budget for its first four months of operations:

• The budgeted selling price per unit is $81. Budgeted unit sales for September, October, November, and December are 20,000, 21,000, 18,000, and 19,000 units, respectively. All sales are on credit.
• 35% of credit sales are collected in the month of the sale and 65% in the following month.
• The ending finished goods inventory equals 15% of the following months unit sales.
• The ending raw materials inventory equals 26% of the following months raw materials production needs. Each unit of finished goods requires 13 pounds of raw materials. The raw materials cost $11.00 per pound.
• 25% of raw materials purchases are paid for in the month of purchase and 75% in the following month.

What is the accounts receivable balance at the start of December?

Round your answer to the nearest whole number.