The account balances of Sheridan Company at December 31, 2024, the end of the current year, show Accounts Receivable $154,800; Allowance for Doubtful Accounts $1,900 (credit): Sales $1,218,200; Sales Returns and Allowances $40,000; and Sales Discounts $17,200. (a) (b) Calculate the carrying amount of the accounts receivable. Carrying amount $