Given the data in the following table, accounts receivable in 2023 was $ \begin{tabular}{|l|c|c|} \hline Cntegory & 2022 & 2023 \\ \hline Accounts payable & 104,539 & 131,306 \\ \hline Accounts receivable & 320,715 & 777 \\ \hline Accruals & 40,500 & 36,750 \\ \hline Additional paid in capital & 500,000 & 541,650 \\ \hline Cash & 17,500 & 47,500 \\ \hline Common Stock & 94,000 & 108,000 \\ \hline COGS & 328,500 & 431,391 \\ \hline Current portion long-term debt & 33,750 & 35,000 \\ \hline Depreciation expense & 54,000 & 54,859 \\ \hline Interest expense & 40,500 & 41,146 \\ \hline Inventories & 379,000 & 258,000 \\ \hline Long-term debt & 336,461 & 421,194 \\ \hline Net fixed assets & 966,535 & 999,000 \\ \hline Notes payable & 148,500 & 222,000 \\ \hline Operating expenses (excl. depr.) & 126,000 & 162,322 \\ \hline Retained earnings & 426,000 & 342,000 \\ \hline Sales & 639,000 & 845,002 \\ \hline Taxes & 24,750 & 47,658 \\ \hline \end{tabular} 1) 397,400 2) 457,400 3) 533,400 4) 214,400 5) 323,400