The ending balance of the Accounts Receivable account was \(\$ 7,800\). Services billed to customers for the period were \(\$ 21,500\), and collections on account from customers were \(\$ 23,600\). What was the beginning balance of Accounts Receivable?

a. \(\$ 33,500\)

b. \(\$ 14,100\)

c. \(\$ 9,900\)

d. \(\$ 33,100\)