Problem 4-10 (AICPA Adapted) Rapture Company had the following information for the current year relating to accounts receivable: Accounts receivable, January 1 1,300,000 Credit sales 5,400,000 Collections from customers, excluding recovery 4,750,000 Accounts written off 125,000 Collection of accounts written off in prior year, customer credit was not reestablished 25,000 Estimated uncollectible receivables per aging at December 31 165,000 What is the balance of accounts receivable before allowance for doubtful accounts on December 31? a. 1,825,000 b. 1,850,000 c. 1,950,000 d. 1,990,000