The following information pertains to the January operating budget for Casey Corporation. times Budgeted sales for January $ 200 comma 000 and February $ 109 comma 000. times Collections for sales are 40​% in the month of sale and 60​% the next month. times Gross margin is 30​% of sales. times Administrative costs are $ 13 comma 000 each month. times Beginning accounts receivable is $ 30 comma 000. times Beginning inventory is $ 22 comma 000. times Beginning accounts payable is $ 68 comma 000. ​(All from inventory​ purchases.) times Purchases are paid in full the following month. times Desired ending inventory is 25​% of next​ month's cost of goods sold​ (COGS). At the end of​ January, budgeted accounts receivable is​ ________.