In the balance sheet at the end of its first year of operations, Dinty Inc. reported an allowance for uncollectible accounts of $82,100. During the year, Dinty wrote off $30,800 of accounts receivable it had attempted to collect and failed. Credit sales for the year were $2,380,000, and cash collections from credit customers totaled $1,920,000.

What accounts receivable balance would Dinty report in its first year-end balance sheet?

a) $408,700

b) None of the above is correct.

c) $429,200

d) $377,900