Lash Corporation has the following sales budget for the last half of $2018$:

$($Assume all credit sales$)$

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, and

$10$ percent of sales collected in second month following sale.

What is accounts Receivable at December $31?$