During the year, a company$$s credit sales were $$131,000,$ and its cash collections from credit customers were $$125,000.$Also$,$ $$1,800$ in uncollectible accounts receivable were written off $($using the allowance method$)$ during the year. $$On December $31$ of the current year, the company$$s Accounts Receivable balance was $$25,000.$

What must have been the balance of accounts receivables on January $1$ of the current year?

Select one:

a$.$

$$32,800$

b$.$

$$29,200$

c$.$

$$20,800$

d$.$

$$17,200$