A business has the following transactions:

• The business receives $15,000 cash and issues common stock to stockholders.
• The business purchases $500 of office supplies on account.
• The business purchases $4,000 of furniture on account.
• The business renders services to various clients totaling $16,000 on account.
• The business pays $1,000 for salaries expense and $6,000 for rent expense.
• The business pays $800 to a supplier for the office supplies purchased earlier.
• The business collects $3,000 from one of its clients for services rendered earlier in the month.

At the end of the month, all journal entries are posted to the ledger. Accounts Receivable will appear as which of the following?