On December 31, 2018, the close of its third year of operations, the Runner Company had receivables of $350,000, which were net of the related allowance for doubtful accounts. During 2018, the company had additions to bad debt provision of $50,000 and wrote off, as uncollectible, accounts receivable of $22,000. Runner had a balance in its allowance for uncollectible accounts at December 31, 2017 of $8,100.

Required:

Determine the amount that Runner should report on its balance sheet at December 31, 2018, as accounts receivable, before the allowance for uncollectible accounts