Question: The Miller Company earned $127,000 of revenue on account during 2016. There was no beginning balance in the accounts receivable and allowance accounts. During 2016

The Miller Company earned $127,000 of revenue on account during 2016. There was no beginning balance in the accounts receivable and allowance accounts. During 2016 Miller collected $84,000 of cash from its receivables accounts. The company estimates that it will be unable to collect 3% of its sales on account.

The amount of Receivables at end..?

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