Chez Fred Bakery estimates the allowance for uncollectible accounts at 2% of the ending balance of accounts receivable. During 2013, Chez Fred's credit sales and collections were $108,000 and $147,000, respectively. What was the balance of accounts receivables on January 1, 2013, if $90 in accounts receivable were written off during 2013 and if the allowance account had a balance of $630 on December 31, 2013?

a)	$870.
b)	$47,000.
c)	$70,590.
d)	None of the above is correct.