Your accounts receivable clerk, Mary Adams, to whom you pay a salary of $$1,400$ per month, has just purchased a new Acura. You decide to test the accuracy of the accounts receivable balance of $$85,000$ as shown in the ledger.

The following information is available for your first year in business.

$(1)$ Collections from customers

$$195,000$

$(2)$ Merchandise purchased

$320,000$

$(3)$ Ending merchandise inventory

$98,000$

$(4)$ Goods are marked to sell at $40\%$ above cost

Compute an estimate of the ending balance of accounts receivable from customers that should appear in the ledger and any apparent shortages. Assume that all sales are made on account.

The ending balance of accounts receivable from customers

$ $$

Apparent shortage

$ $$