Moore Co. had a beginning balance in accounts receivable of $12,000. During the year, it had credit sales (sales on account) of $150,000 and received payments on account from customers of $140,000. At the end of the year, accounts receivable has a:

A) credit balance of $2,000.

B) debit balance of $2,000.

C) credit balance of $22,000.

D) debit balance of $22,000.

E) None of the above.

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Why is the answer D instead of B? Why is the balance a debit instead of a credit?