For the month of December $20$X$1,$ Ranger Corporation$$s records show the following information:

Cash received on accounts receivable $ $35,000$

Cash sales $30,000$

Accounts receivable, December $1,20$X$180,000$

Accounts receivable, December $31,20$X$174,000$

Accounts receivable written off as uncollectible $1,000$

Required:

Determine the gross sales for the month of December $20$X$1.$