6. Certain information relative to the 2014 operations of Ball Co. follows: Accounts receivable, January 1, 2014 $96,000 Accounts receivable collected during 2014 184,000 Cash sales during 2014 48,000 Inventory, January 1, 2014 72,000 Inventory, December 31, 2014 66,000 Purchases of inventory during 2014 160,000 Gross profit on sales 54,000 What is Ball's accounts receivable balance at December 31, 2014? a. $72,000. b. $84,000. c. $96,000. d. $132,000.