A company reports net accounts receivable of $$180,000\mathrm{.}00$ on December$31,2026.$ The Allowance for Bad Debts has a credit balance of $$30,000\mathrm{.}00$ on December$1,2026.$ An additional debit entry to Bad Debts Expense and credit to Allowance for Bad Debts for $$5,000\mathrm{.}00$ was made on December$31,2026.$ What is the balance of Accounts Receivable on December$31,2026?$

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Part $1$

A$.$$$145,000\mathrm{.}00$

B$.$$$155,000\mathrm{.}00$

C$$205,000\mathrm{.}00$

D$.$$$215,000\mathrm{.}00$