During the year, credit sales amounted to $810,000. Cash collected on credit sales amounted to $770,000, and $17,000 has been written off. At the end of the year, the company adjusted for bad debts expense using the percent-of-sales method and applied a rate, based on past history, of 2.5%. The ending balance of Accounts Receivable would be:

A. $28,350

B. $18,350

C. $18,000

D. $56,875