Chez Fred Bakery estimates the allowance for uncollectible accounts at $3\%$ of the ending balance of accounts receivable. During $2021,$ Chez Fred's credit sales and collections were $$125,000$ and $$131,000,$ respectively. What was the balance of accounts receivable on January $1,2021,$ if $$180$ in accounts receivable were written off during $2021$ and if the allowance account had a balance of $$750$ on December $31,2021?$

A$)$ $$5,820.$

B$)$ $$31,000.$

C$)$ $$31,180.$

D$)$ None of these answer choices are correct.