Chez Fred Bakery estimates the allowance for uncollectible accounts at 2% of the ending balance of accounts receivable. During 2018, Chez Fred's credit sales and collections were $111,000 and $144,000, respectively. What was the balance of accounts receivable on January 1, 2018, if $100 in accounts receivable were written off during 2018 and if the allowance account had a balance of $990 on December 31, 2018