Westmore Ltd., is a British subsidiary of a U.S. company. Westmore's functional currency is the pound sterling (≤) . The following exchange rates were in effect during 2013: 
On December 31, 2013, Westmore had accounts receivable of ≤280,000. What amount (rounded) would have been included for this subsidiary in calculating consolidated accounts receivable?
Definitions:
Decay
The gradual reduction or loss of information from memory over time when it is not used or rehearsed.
Retroactive Interference
Forgetting that occurs when recently learned material interferes with the ability to remember similar material stored previously.
Recovered Memories
Memories of traumatic events that were not remembered for a period of time, but have been recalled through therapy or spontaneously.
Skeptical
Having an attitude of doubt or a disposition to incredulity either in general or toward a particular object.
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