Chez Fred Bakery estimates the allowance for uncollectible accounts at 3% of the ending balance of accounts receivable. During 2013, Chez Fred's credit sales and collections were $125,000 and $131,000, respectively. What was the balance of accounts receivable on January 1, 2013, if $180 in accounts receivable were written off during 2013 and if the allowance account had a balance of $750 on December 31, 2013?