In the sentences extracted from financial agreements in U.S. SEC filings, identify the named entities that represent a person ('PER'), an organization ('ORG'), or a location ('LOC'). The required answer format is: 'entity name, entity type'.
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 .
Answer:
Borrower, PER
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 .