On December $1,$ the Accounts Receivable account had a $$18,600$ debit balance. During December the business earned $$11,500$ in revenue on account and

collected $$13,700$ from its charge$-$account customers. After posting these transactions, the balance in the Accounts Receivable account on December $31$ is:

Multiple Choice

a $$26,200$ credit balance.

a $$16,400$ debit balance.

a $$25,200$ credit balance.

a $$26,200$ debit balance.