A city "Piggy-backs" its 3 percent sales tax on top of the state sales tax. during calendar year 2019 the state remits $800,000 to the city for sales collected for the city . on January 25,2020,the state sends the city $ 300,000 for sales taxes collected in the fourth quarter of 2019. on march 1, the state sends the city $ 45,000 for the sales taxes applicable to 2019,but sent in by late filers .Historically, the state has sent the city about $ 30,000 every June for sales taxes applicable to previous years that either trickles in from additional late filers or that results from tax audits. the city has a stated policy of treating sales taxes as " available " if received by March 30 of the year after the applicable sales tax year . based on the foregoing information only , how much should the city recognize as sales tax revenue in its financial statement for the year ended December 31,2019