Ingraham Inc. Currently has $360,000 in accounts receivable, and its days sales outstanding (DSO) is 45 days. It wants to reduce its DSO to 30 days by pressuring more of its customers to pay their bils on time. If this policy is adopted, the company's average sales will fall by 5%. What will be the level of accounts receivable following the change? Assume a 365-day year. Do not round intermediate calculations. Round your answer to the nearest cent