Bunnings Ltd deals in ceramic pots and figurines. All sales are conducted on a credit basis and no cash discounts are given. Ignore GST$.$ The following information was extracted from the accounting records at $30$ June $2023$:

$

Credit Sales $552,000$

Sales returns and allowances $37,900$

Cash collected $319,120$

Debts to be written off $4,022$

Allowance for Doubtful Debts $1$ July $20222,645$ Cr

How much would be reported in the balance sheet for gross accounts receivable $($before any allowance for doubtful debts or bad debt write$-$off$)$ at $30$ June $2023?$

Question $3$Select one:

a$.$

$$522,000$

b$.$

$$514,100$

c$.$

$$511,455$

d$.$

$$232,880$

e$.$

$$194,980$