Ritter Company, whose current assets at December $31$ are shown below, had net sales for the year of $$850,000$ and cost of goods sold of $$550,000.$ At the beginning of the year, Ritter's accounts receivable $($net$)$ were $$160,000$ and its inventory was $$175,000.$

$\backslash$table$[[$Cash$,$$$32,000$