The net income reported on the income statement for the current year was $$250,000.$ Depreciation recorded on fixed assets and amortization of patents for the year were $$40,000$ and $$9,000,$ respectively. Balances of current asset and current liability accounts at the end and at the beginning of the year are as follows:

$\backslash$table$[[$Cash$,$End,Beginning$],[$Accounts receivable,$50,000,$$$\mathrm{.}60,000$