Sales on Account During the Month Totaled $78,000

Multiple Choice

Sales on account during the month totaled $78,000.Cash collections of accounts receivable during the month totaled $72,000.The balance in the Accounts Receivable account at the end of the month was $31,000.No accounts receivable were written off as uncollectible during the month.The balance in the Accounts Receivable account at the beginning of the month was:

A) $25,000.
B) $31,000.
C) $37,000.
D) $43,000.