Please extract entities and their types from the input sentence, entity types should be chosen from {person/organization/location}.
Text: Borrower will maintain Domestic Accounts Receivable of not less than $ 35 , 000 , 000 as of the fiscal quarter ended December 31 , 2007 and not less than $ 40 , 000 , 000 as of the fiscal quarter ended March 31 , 2008 and thereafter .
user
Borrower is a person.
assistant