On December 31, 20X8, Pancake Company acquired controlling ownership of Syrup Company. A consolidated balance sheet was prepared immediately. Partial balance sheet data for the two companies and the consolidated entity at that date follow:

	Pancake					Syrup					Consolidated
	Company					Company					Entity
Cash		$	80,000				$	30,000				$	110,000
Accounts Receivable			50,000					?					78,000
Inventory			60,000					50,000					115,000
Buildings and Equipment			200,000					140,000					365,000
Less: Accumulated Depreciation			(50,000	)				(28,000	)				(78,000	)
Investment in Syrup Stock			?
Goodwill													15,000
Total Assets		$	464,000				$	230,000				$	605,000
Accounts Payable		$	60,000				$	32,000				$	82,000
Wages Payable			?					?					78,000
Notes Payable			100,000					60,000					160,000
Common Stock			100,000					50,000					?
Retained Earnings			154,000					60,000					?
Noncontrolling Interest													31,000
Total Liabilities and Equities			?				$	230,000				$	605,000

During 20X8, Pancake Company provided consulting services to Syrup Company and has not yet paid for them. There were no other receivables or payables between the companies at December 31, 20X8.

Based on the information given, what balance in accounts receivable did Syrup Company report at December 31, 20X8?