Gaffney Corporation is a Wholesale Distributor of auto parts and uses the cash method of accounting the company's sales have been about $17,350,000$ per year for the last few. however gaffney has the opportunity to aquire an unincorporated competitor with annual sales of $19085000.$ gaffney must consider the combined gross receipts of both businesses in determining if the average annual gross receipts for the prior three year period exceed $$\_\_\_\_\_\_\_$ statutory threshold.