$\backslash$table$[[4,$Debit,Credit$],[5,$Accounts,$50628],[6,$Accounts Receivable,$22200],[7,$Allowance for Doubtful Accounts,$5000],[8,$Prepaid Insurance,$850],[9,$Computer Supplies,$700],[10,$Supplies,$245],[11,$Equipment,$17200],[12,$Building,$30000],[13,$Accumulated Depreciation,$],[14,$Notes Payable,$],[15,$Common Stock,$],[16,$Sales Revenue,$],[17,$Salaries Expense,$15900],[18,$Travel Expense,$7397],[19,$Rent Expense,$7000],[20,$Repairs Expense,$8300],[21,$Depreciation Expense,$1100],[22,$Insurance Expense,$1350],[23,$Misc. Expense,$325],[24,$Payroll Tax Expense,$4200],[25,$Supplies Expense,$255],[26,$Training Expense,$1700],[27,$Utilities Expense,$1500],[28,$Bad Debt Expense,$5000],[29,$Postage Expense,$250],[30,$Total,$176100]]$; What is the amount for gross accounts receivable in the final trial balance?