Professor Company acquired a foreign subsidiary, Student Company, on December $31,20$x$1.$

Assume that Student Company is an integrated subsidiary. Professor is translating Students' financial statements at December $31,20$x$2.$ Foreign exchange rates are as follows:

December $31,20$x$11$ Euro $=$ $$1\mathrm{.}22$

December $31,20$x$21$ Euro $=$ $$1\mathrm{.}30$

Average for $20$x$21$ Euro $=$ $$1\mathrm{.}25$

June $1,20$x$21$ Euro $=$ $$1\mathrm{.}21$

September $30,20$x$21$ Euro $=$ $$1\mathrm{.}31$

Provide the following translated balance in Canadian dollars at December $31,20$x$2$ for:

$20$x$220$x$1$

Account $($FCU$)$

Accounts receivable $12,00013,000$

Do not include commas, dollar signs, negative signs or decimals in your response. Round to the nearest whole dollar.