The ending balance of Accounts Receivable in the ledger is calculated by adding the:

- debits and subtracting the credits recorded during the period to the beginning debit balance to arrive at the ending debit balance.

- debits and subtracting the credits recorded during the period to the beginning credit balance to arrive at the ending credit balance.

- credits and subtracting the debits recorded during the period to the beginning credit balance to arrive at the ending credit balance.

- credits and subtracting the debits recorded during the period to the beginning debit balance to arrive at the ending debit balance.