Aging schedule	Account Receivable Amount	Allowance for uncollectible	Uncollectible Amount
1-30 days	$	3%	$2,580
31-60 days	$	9%	$10,800
61-90 days	$	11%	$990

Total uncollectable Balance = $14,370

Based on the above aging schedule, what amount would be recorded in accounts receivable at 31-60 days?

a.) $129,330

b.) $120,000

c.) $97,200

d.) $159,660