Sanchez Inc What Is the Balance of the Accounts Receivable Account at Year

Multiple Choice

Sanchez Inc. sells to customers only on credit. For the year ended December 31, 2017, the following information is provided:
$\begin{array}{lrr} \text {Sales revenue } &\$850,000\\ \text {Accounts receivable, 1/01/17 } &230,000\\ \text { Allowance for doubtful accounts, \( 12 / 31 / 17 \) (before adjustment for bad debts) } &600\\ \text { Collections during 2017 } &470,000\\ \text { Accounts written off as uncollectible during 2017 } &13,000\\ \text {Sales returns } &7,000\\\end{array}$

What is the balance of the Accounts Receivable account at December 31, 2017?

A) $1,525,000
B) $590,000
C) $205,000
D) $135,000