Sunland Ltd$.$ has been in business for several years and has the following information for its operations which ended December $31,2024$:

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Total sales for the year were $$3,550,000,$ of which $60\%$ were on account.

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The company estimates that total expected credit losses at December $31,2024$ will be $$95,850.$

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Sunland Ltd$.$ began the year with $$640,000$ in accounts receivable and a normal credit to the allowance for expected credit losses of $$83,000.$

Sunland Ltd$.$ writes off customer accounts that have been outstanding for more than $120$ days. During the year, accounts with a carrying amount of $$76,000$ reached the $120-$day mark and were written off.

The company uses a collection agency to try to collect accounts that have been written off. The collection agency was able to collect $$26,000$ from customers whose accounts had previously been written off.

During the year the company collected $$1,770,000$ of its accounts receivable.How would accounts receivable be presented on the statement of financial position at December $31,2023$ and $2024?$