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 2011: 
On December 31, 2011, Westmore had accounts receivable of ≤280,000. What amount (rounded) would have been included for this subsidiary in calculating consolidated accounts receivable?
Definitions:
Systematic Desensitization
A therapeutic technique used to gradually reduce fear or anxiety about a specific object, situation, or activity by slowly increasing exposure.
Transcranial Magnetic Stimulation
A noninvasive procedure that uses magnetic fields to stimulate nerve cells in the brain, often used in the treatment of depression and other disorders.
Memory Loss
The inability to remember information or experiences, which can be temporary or permanent.
General Anesthetic
A type of anesthesia used to induce unconsciousness and a pain-free state during surgical procedures, affecting the entire body.
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