Chris’s Outdoor Furniture, Inc., has net cash flows from operating activities for the last year of $410 million. The income statement shows that net income is $385 million and depreciation expense is $51 million. During the year, the change in inventory on the balance sheet was $41 million, change in accrued wages and taxes was $21 million, and change in accounts payable was $32 million. At the beginning of the year, the balance of accounts receivable was $51 million. Calculate the end-of-year balance for accounts receivable.