In the coming year, Crane. Inc. will be introducing its first product, a wrist brace that protects serious video gamers from repetitive motion injuries. The brace will be sold for $14.00 to retailers throughout the country. All sales will be made on account. An expected 65% of sales will be collected within the quarter of the sale, and another 30% in the quarter following the sale. The remaining 5% of credit sales are expected to be uncollectible. The sales budget for the coming year is as follows.

1st. Quater 25,000

2nd quarter 44,000

3rd quarter 52,000

4th quarter 70,000.

Determine the net accounts receivable at the end of the year.