On December 31, 2022, Costa Coffee reported the following information on its balance sheet:

Accounts Receivable	$1,140,000
Allowance for Doubtful Accounts	65,000	(credit)

During 2023, the Company had the following transactions related to receivables:

Credit Sales	$4,140,000
Collections on Account	3,582,000
Accounts deemed uncollectible and written off	86,000
Collection on accounts previously written off	17,000

The balance in the Accounts Receivable account, before any adjusting journal entries, would be:

Select one:

a. $1,698,000

b. $1,578,000

c. $1,629,000

d. $1,870,000

e. $1,612,000