Patrick's Show Choir Company's Accounts Receivable Account Had a Balance

Multiple Choice

Patrick's Show Choir Company's Accounts Receivable account had a balance of $45,000 on September 1, 2016, and a balance of $64,200 on September 30, 2019. During September 2019, the company received cash of $118,200 from credit customers.
Determine the amount of sales on account that occurred in September 2019.

A) $ 78,000
B) $137,400
C) $126,000
D) $158,400