Chez Fred Bakery estimates the allowance for uncollectible accounts at 2% of the ending balance of accounts receivable. During 2016, Chez Fred's credit sales and collections were $114,000 and $142,000, respectively. What was the balance of accounts receivable on January 1, 2016, if $190 in accounts receivable were written off during 2016 and if the allowance account had a balance of $930 on December 31, 2016?

a) $42,000.

b) None of these answer choices are correct.

c) $74,690.

d) $750.