A company's year-end balance in accounts receivable is $2,600,000. The allowance for uncollectible accounts had a beginning-of-year credit balance of $42,000. An aging of accounts receivable at the end of the year indicates a required allowance of $50,000. If bad debt expense for the year was $52,000, and if credit sales for the year were $8,100,000, and $7,300,000 was collected from credit customers, what was the beginning-of-year balance in accounts receivable? What is the beginning balance in a/r?