Your accounts receivable clerk, Mitra Adams, to whom you pay a salary of $1445 per month, has just purchased a new Acura. You decided to test the accuracy of the accounts receivable balance of $86200 as shown in the ledger. The following information is available for your first year in business. (1) Collections from customers $197,400 (2) Merchandise purchased 320,650 (3) Ending merchandise inventory 98,450 (4) goods are marked to sell at 40% above cost