Yоur аccоunts receivаble clerk, Mаry, tо whom you pay a salary of $1,415 per month, has just purchased a new luxury car. You have decided to test the accuracy of the accounts receivable balance of $86,050 shown in the general ledger. The following information is available for your first year in business: 1. Collections from customers are $197,100. 2. Merchandise purchased totalled $321,550. 3. Ending merchandise inventory is $98,650. 4. Goods are marked to sell at 40% above cost. Assume that all sales are made on account. Calculate the following: 1) the ending balance of accounts receivable from customers that should appear in the ledger and 2) any apparent shortages. Show all workings.