During 2015, Weasley Inc.'s credit sales and collections were $258,000 and $261,000 respectively. The company wrote off $650 related to accounts that were deemed not collectible during the year. On December 31, 2015, Weasley estimates uncollectible accounts will be 5% of the ending balance of accounts receivable. What was the balance of accounts receivable on January 1, 2015? the allowance for uncollectible accounts had a credit balance of $1,400 on December 31, 2015? Please show work if possible.

a. $28,000

b. $31,000

c. $25,650

d. $24,350

e. $30,250

f. $25,000

g. $31,650

f. None of the above