K-Jones Ltd. reported opening balances of

$1,712,000

in accounts receivable and

$147,000

in the allowance for doubtful accounts at the beginning of last year. During the year, sales on account totaled

$2,500,000,

collections of accounts receivable were

$1,300,000,

bad debt write-offs were

$65,000

and bad debt expense was

$89,000.

What was the ending balance in the allowance for doubtful account?

A.

$326,000

B.

$2,847,000

C.

$82,000

D.

$171,000