Chez Fred Bakery estimates the allowance for uncollectible accounts at 1% of the ending balance of accounts receivable. During 2018, Chez Fred's credit sales and collections were $106,000 and $142,000, respectively. What was the balance of accounts receivable on January 1, 2018, if $140 in accounts receivable were written off during 2018 and if the allowance account had a balance of $960 on December 31, 2018?