Kramer company uses the aging method of accounts receivable method and determined that $5,000 of the company\'s accounts receivable are estimated to be uncollected at the end of the year, the balance of accounts receivable is $100,000 and the adjusted debit balance of the allowance for doubtful accounts is $500 credit sales during the year totaled $150,000 what is net receivables at the end of the year

a) $95,500

b) $155,000 

c) $94,500 

d) none of the above 

e) $95,000