During 2019, Chihuahua Corporation had total credit sales of $56,000, received total cash collections of $45,000, wrote off $3,600 of uncollectible accounts, and recovered $4,000 of previously written off accounts. If the accounts receivable balance on January 1, 2019 is $26,300, what is the balance in the account on December 31, 2019? Select one: a. $37,700 b. $75,100 c. $36,900 d. $41,300