IMACC Corporation has the following sales budget for the last half of 2022: July $ 100,000 October $ 90,000 August 80,000 November 100,000 September 110,000 December 94,000 Historically, the cash collection of sales has been as follows: 65 percent of sales collected in month of sale 25 percent of sales collected in month following sale 8 percent of sales collected in second month following sale 2 percent of sales are uncollectible. What is the estimated accounts receivable as at December 31, 2022