A company reports net accounts receivable of $$120,000\mathrm{.}00$ on December $31,2026.$ The Allowance for Bad Debts has a credit balance of $$29,000\mathrm{.}00$ on December $1,2026.$ An additional debit entry to Bad Debts Expense and credit to Allowance for Bad Debts for $$5,400\mathrm{.}00$ was made on December $31,2026.$ What is the balance of Accounts Receivable on December $31,2026?$

A$.$ $$154,400\mathrm{.}00$

B$.$ $$85,600\mathrm{.}00$

C$.$ $$96,400\mathrm{.}00$

D$.$ $$143,600,00$