Surf Inc. had accounts receivable of $75,000 at the beginning of February. It reported the following summary transactions during February: Sold inventory for $130,000 on credit; Collected $100,000 cash on credit sales; and Wrote off $20,000 in uncollectible accounts receivable. What is the balance in accounts receivable at the end of February? a) $205,000 b) $185,000 c) $305,000 d) $85,000 e) $105,000