From the Following Data for the Current Year, Compute the Average

From the following data for the current year, compute the average accounts receivable. ? $\begin{array}{lr}\text { Net sales on account during the year } & \$ 420,500 \\\text { Cost of merchandise sold during the year } & 362,000 \\\text { Accounts receivable at the beginning of the year } & 36,120 \\\text { Accounts receivable at the end of the year } & 33,200 \\\text { Inventory at the beginning of the year } & 63,000 \\\text { Inventory at the end of the year } & 92,000\end{array}$

A) 31,140
B) 28,250
C) 34,660
D) 25,200