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On December 31, 2013, Frazier Company had a $61.275 balance in Accounts Receivable. During the year 2014, the company collected $100,000 from its credit

On December 31, 2013, Frazier Company had a $61.275 balance in Accounts Receivable. During the year 2014, the company collected $100,000 from its credit customers. The December 31, 2014 balance of the Accounts Receivable was $85.325. Determine the amount of sales on accounts for 2014.

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