A & B Commercial Cleaning is a new business. During its first year of operations, credit sales were $43,000 and collections from credit sales were $33,000. One account for $650 was written off. Management uses the percent-of-sales method to account for bad debts expense and estimates 2% of credit sales to be uncollectible. What is the balance of Accounts Receivable at the end of the first year? O A. $9,140 OB. $8,490 OC. $10,000 OD. $9,350