On December $31,2021,$ a company reported the following information on its balance sheet:

During $2022,$ the company had the following transactions related to receivables:

Determine the ending accounts receivable balance.

Select one:

a$.$ None of these options are correct.

b$.1,314,200$

c$.$ $$1,352,000$

d$.$ $$1,306,300$

e$.$ $$1,322,100$