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 $119,000 and $150,000, respectively. What was the balance of accounts receivable on January 1, 2016, if $200 in accounts receivable were written off during 2016 and if the allowance account had a balance of $990 on December 31, 2016?

A)$50,000.

B)$820.

C)$80,700.

D)None of these answer choices are correct.