Chez Fred Bakery estimates the allowance for uncollectible accounts at 2% of the ending balance of accounts receivable. During 2024 , Chez Fred's credit sales and collections were $122,000 and $132,000, respectively. What was the balance of accounts receivable on January 1,2024 , if $130 in accounts receivable were written off during 2024 and if the allowance account had a balance of $840 on December 31,2024 ? None of these answer choices are correct. $32,000 $52,130 $330