X Co. Began operating on March 1 and its sales in March were $100,000 all purchased on account. Returns and allowances for March were $10,000. Cash collected for sales on account during March was $50,000. Which of the following options presents the ending accounts receivable balance for March?

A. $40,000

B. $90,000

C. $140,000

D. $130,000

E. $50,000