Statements of financial position on December 31, Year 1, and December 31, Year 2, are presented below. Dec 31, Dec. 31, Year 1 Year 2 Assets Cash 50,000 $ 60,000 Accounts receivable 95,000 89,000 Allowance for uncollectible accounts (4.000) (3.000) Inventory 120,000 140,000 Property, plant, and equipment 295,000 340,000 Accumulated depreciation (102,000) (119.000) Total Assets $ 454.000 S 507.000 Liabilities and equity: Trade accounts payable $ 62,000 $ 49,000 Interest payable 8,000 11.000 Bonds payable 200,000 Unamortized bond discount (15,000) Equity 199,000 Total liabilities and equity $454,000 Additional information for Year 2: 1. Sales revenue was $338,000 2. $3.000 of accounts receivable was written off Cash collections from customers in Year 2 were 200.00 332 O A. $344,000 OB. $341,000 C. $335.000 D. $338,000