Certain Information Relative to the 2014 Operations of Ball Co

Multiple Choice

Certain information relative to the 2014 operations of Ball Co. follows: $\begin{array}{lr}\text { Accounts receivable, January } 1,2014 & \$ 96,000 \\\text { Accounts receivable collected during } 2014 & 184,000 \\\text { Cash sales during } 2014 & 48,000 \\\text { Inventory, January } 1,2014 & 72,000\\\text { Inventory, December } 31,2014 & 66,000 \\\text { Purchases of inventory during } 2014 & 160,000 \\\text { Gross profit on sales } & 54,000\end{array}$ What is Ball's accounts receivable balance at December 31, 2014?

A) $72,000.
B) $84,000.
C) $96,000.
D) $132,000.