Green$-$All Landscaping Company maintains its books on a cash basis. However, the company recently borrowed $$140,000$ from a local bank, and the bank requires Green$-$All to provide annual financial statements prepared on an accrual basis. During $2024,$ the following cash flows were recorded:

$\backslash$table$[[$Cash collected for: Services to customers,,$],[$Cash paid for:,$$188,000,],[$Salaries$,16,000,],[$Supplies$,72,000,],[$Rent$,6,000,],[$Insurance$,24,000,300,000],[$Miscellaneous$,,],[$Net operating cash flow,,$]]$

You are able to determine the following information about accounts receivable, prepaid expenses, and accrued liabilities:

$\backslash$table$[[,$January $1,2024,$December $31,2024],[$Accounts receivable,$$44,000,$$$28,000$