Four Aces Ranch provided the following information concerning its accounting records:

Sales revenue (all on account)	$800,000
Accounts receivable, January 1	50,000
Allowance for uncollectible accounts, December 31	2,700
Collections from customers during the year	717,000
Cost of Goods Sold	750,000

How much is the balance of the NET Accounts Receivable account at December 31?

A. $100,000

B. $123,000

C. $130,300

D. $133,000