Chez Fred Bakery estimates the allowance for uncollectible accounts at 3% of the ending balance of accounts receivable. During 2018, Chez Fred's credit sales and collections were $121,000 and $144,000, respectively. What was the balance of accounts receivable on January 1, 2018, if $130 in accounts receivable were written off during 2018 and if the allowance account had a balance of $570 on December 31, 2018? Multiple Choice 0 $44,000. 0 $820. 0 $42,130. 0 O None of these answer choices are correct