In the balance sheet at the end of its first year of operations, Dinty Inc. reported an allowance for uncollectible accounts of $83,000. During the year, Dinty wrote off $31,000 of accounts receivable it had attempted to collect and failed. Credit sales for the year were $2,210,000, and cash collections from credit customers totaled $1,760,000. What is Dinty's balance in gross accounts receivable at the end of its first year?

A.$367,000

B.$419,000

C.$398,000

D.None of the above is correct.