Clinton Company prepared an aging analysis of it's accounts receivable at December 31, 2015 and determined that the net realizable value of the receivables was $106000.0. The Allowance for doubtful accounts at the beginning of the year had a credit balance of $3540.0. Bad debt expense of $13881.0 was recorded during the year. Receivables of $1164.0 were written off during the year. What is gross accounts receivable at December 31st?