Reproduced below from Farthington Supply$$s accounting records is the accounts receivable subledger along with selected general ledger accounts.

General Ledger

Accounts Receivable

Dec. $31/22$ Balance $166,5007,160$ Jan. $4/23$

Credit sales in $2023????????$ Collections in $2023$

$15,600$ July $15/23$

Dec. $31/23$ Balance $????$

Allowance for Doubtful Accounts

July $15/2314,800360$ Dec. $31/22$ Balance

$????$ Dec. $31/23$

$????$ Dec. $31/23$ Balance

Accounts Receivable Subledger

JenStar Company

Dec. $31/22$ Balance $51,200$

Nov. $15/23????$

$51,200$

Jan. $20/23$

Dec. $31/23$ Balance $112,000$

Indigo Developments

Dec. $31/22$ Balance $-0-$

Mar. $1/2318,60018,600$ Mar. $20/23$

Nov. $28/2343,800$

Dec. $2/234,800$

Dec. $31/23$ Balance $48,600$

Lomas Industries

Dec. $31/22$ Balance $????$

$7,160$ Jan. $4/23$

$????$ Jan. $7/23$

Apr. $21/2356,80056,800$ May $5/23$

Dec. $7/2329,000$

Dec. $31/23$ Balance $29,000$

PDQ Servicing

Dec. $31/22$ Balance $15,600$

$15,600$ July $15/23$

Dec. $31/23$ Balance $-0-$

During the year $2023,$ there were no recoveries of accounts previously written off. Only one account, that of PDQ Servicing, was identified as being uncollectible on July $15,2023.$ On January $4,2023,$ Farthington issued a $$7,160$ credit memo to Lomas Industries regarding damaged goods returned.

Required:

Analyzing the accounts, determine the following amounts:

a$.$ The December $31,2022,$ balance in Lomas Industries$$ account.