Novak Landscaping Company is preparing its budget for the first quarter of 2022. The next step in the budgeting process is to prepare cash receipts and cash payments schedules. To that end the following information has been collected.

Clients usually pay 60% of their fee in the month that service is provided, 30% the month after, and 10% the second month after receiving service.

Actual service revenue for 2021 and expected service revenues for 2022 are: November 2021, $124,000; December 2021, $103,000; January 2022, $142,000; February 2022, $158,000; March 2022, $180,000.

Purchases of landscaping supplies are paid 30% in the month of purchase and 70% the following month. Actual purchases for 2021 and expected purchases for 2022 are: December 2021, $21,800; January 2022, $19,200; February 2022, $23,200; March 2022, $27,200.

How to determine the account receivable for March 31 2022?