A company reports net accounts receivable of $$100,000$ on December $31,2019.$ The Allowance for Bad Debts has a credit balance of $$26,000$ on December $1,2019.$ An additional debit entry to Bad Debts Expense and credit to Allowance for Bad Debts for $$5,600$ was made on December $31,2019.$ What is the balance of Accounts Receivable on December $31,2019?$

A$.$ $$79,600$

B$.$ $$131,600$

C$.$ $$68,400$

D$.$ $$120,400$