Al is a medical doctor who conducts his practice as a sole proprietor. During 2019, he received cash of $334,200 for medical services. Of the amount collected, $33,600 was for services provided in 2018. At the end of 2019, Al had accounts receivable of $91,400, all for services rendered in 2019. In addition, at the end of the year, Al received $11,000 as an advance payment from a health maintenance organization (HMO) for services to be rendered in 2020. Compute AI's gross income for 2019 using the cash basis of accounting.