Show the accounts receivable section of the statement of financial position at December 31, 2024. Note: Attempted answer was 255,100 and 233,750 and it was wrong.

Blossom Ltd. began operations in January 2023. On December 31,2023, the end of its first year of operations, the balance in the company's Accounts Receivable account was $138,000. All of the company's sales are made on account, and during 2023,80% of the total credit sales were collected, and no accounts were written off as uncollectible. Blossom's management grouped its receivables based on credit risk characteristics, including geographic location and the length of time the receivables have been outstanding, and estimated the expected rate of credit losses for each group. Based on this, management estimated that the expected total credit losses would be $13,800. During the following year, 2024, Blossom had sales totalling $1,002,000. It collected 75% of these sales, together with 95% of the outstanding receivables from 2023. During 2024 , the company wrote off $20,900 of receivables from customers whose accounts were determined to be uncollectible. During the year, the company also recovered $3,400 from customers whose accounts had previously been written off. (Note that this amount was not included in the collection figures given above.) Management determined that the expected total credit losses would be $21,350. Show the accounts receivable section of the statement of financial position at December 31, 2024