A & B Commercial Cleaning is a new business. During its first year of operations, credit sales were $44,000 and collections from credit sales were $33,000. One account for $625 was written off. Management uses the percent-of-sales method to account for bad debts expense and estimates 4% of credit sales to be uncollectible. What is the balance of Accounts Receivable at the end of the first year? OA. $10,375 OB. $11,000 C. $9,240 OD. $8,615