Ogden Inc., a retail company, located in U$.$S$.$ sold products on account for $440,000$ rupees on November $30$ to International Inc., an Indian company. On the date of sale, one dollar was equal to $50$ rupees. The amount will be paid in $60$ days. On December $31,$ when Ogden prepares its financial statements, the exchange rate is $45$ rupees to $$1.$ At what amount should the account receivable be reported on the balance sheet dated December $31?$