Selected data from White Corporations financial statements for the year ended November 30, Year 2, are as follows (all sales are on credit).

Current ratio	1.4
Quick ratio	0.86
Current liabilities	$450,000
Accounts receivable turnover	3.65
Merchandise inventory turnover	3.30
Rate of return on assets	6.5%

Selected account balances at November 30, Year 1
Accounts receivable	$355,000
Merchandise inventory	237,000

Year 2 operations
Sales	$1,241,000
Cost of goods sold	792,000

Question

Whites balance in accounts receivable at November 30, Year 2, is