The data below is for Music Corporation for 2016. Accounts receivable—

January 1, 2016 $236,000

Credit sales during 2016 820,000

Collections from credit customers during 2016 590,000

Customer accounts written off as uncollectible during 2016 8,000

Allowance for doubtful accounts—January 1, 2016 8,700

Estimated uncollectible accounts based on an aging analysis 9,600

Refer to the data for Music Corporation. What is the balance of Accounts Receivable at December 31, 2016?

A.336000

B.448400

C.458000

D.466000