Use the following information: Accounts Receivable Beg. Bal 188,700 106,100 64,020 18,120 5,520 14,820 19,320 Partial list of account balances at the end of the year Cash Accounts Receivable Equipment Accounts Payable $28,120 35,720 6,020 year is $329,160 O $146,420 $140,260 O$259,460