Chez Fred Bakery estimates the allowance for uncollectible accounts at 1% of the ending balance of accounts receivable. During 2024, Chez Fred's credit sales and collections were $106,000 and $136,000, respectively. What was the balance of accounts receivable on January 1, 2024, if $190 in accounts receivable were written off during 2024 and if the allowance account had a balance of $690 on December 31, 2024?