Elordi Engineers Corp. has the following budgeted sales data (in dollars):

	June	July	August	September
Credit Sales	310,000	290,000	290,000	310,000
Cash Sales	6,000	60,000	70,000	60,000

The regular pattern of collection of credit sales is 30% in the month of sale, 60% in the month following sale, and the remainder in the second month following the month of sale. There are no bad debts.

What would the budgeted accounts receivable balance be at the end of July?

Round your answer to the nearest whole number.