I know B is the answer, but could you work out the t-accounts that would correspond to the answer? Thank you

7. On 1/1/2020, Baxter Corp. had an Accounts Receivable balance of $400,000 and an Allowance for Doubtful Accounts balance of $20,000. During 2020, Baxter made credit sales of $3,000,000 and cash collections of $2,950,000. Also during 2020, Baxter wrote off uncollectible accounts receivable totaling $22,000. Based on an aging schedule, uncollectible amounts are estimated to total $25,000 as of 12/31/2020. Baxter uses the Aging Schedule approach to recording bad debt expense. What is the balance in the Accounts Receivable account as of 12/31/2020? (Please note that the question is asking for the A/R Balance, not the Net Realizable Value of A/R.) A. $425,000 B. $428,000 C. $447,000 D. $453,000