63. Benoit Inc.'s December 31, Year 4, records showed that the accounts receivable balance was made up of the following amounts: 1. Trade accounts receivable in the amount of $141,900. These receivables are currently in good standing, but it is estimated that $23,000 will become uncollectible eventually. 2. Down payment on a new delivery van in the amount of $5,000. 3. Deposit for June Year 5 rent (i.e. the last month of the lease) in the amount of $8,500. 4. Amount receivable for goods on consignment in the amount of $13,000, which represents the selling price for goods originally costing Benoit Inc. $10,000. This was not yet sold Using the allowance method, what is the correct balance for the Accounts Receivable account as at December 31, Year 4? a) $118,900 b) $141,900 c) $154,000 d) $145,400 e) $150,400