ARO Inc. sold 10,000 units during its second month of operations at an average selling price of $8 per unit. Its Accounts Receivable balance at the start of the second month was $50,000. ARO collects all sales as follows: 60% during the month of the sale and 40% in the month following the sale. What was ARO's Accounts Receivable at the end of its second month of operations?

a)$32000

b)$50000

c)$135000

d)$82000