Kramer Company uses the aging method of accounts receivable method and determined that $5,000 of the companys Accounts Receivable are estimated to be uncollectible. At the end of the year, the balance of Accounts Receivable is $100,000 and the unadjusted 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