At December 1, 2011, Gibson Company's Accounts Receivable Balance Was $€ 1,800$

At December 1, 2011, Gibson Company's accounts receivable balance was $€ 1,800$ . During December, Gibson had credit revenues of $€ 7,500$ and collected accounts receivable of $€ 6,000$ . At December 31,2011 , the accounts receivable balance is

A) $€ 1,800$ debit.
B) $€ 3,300$ debit.
C) $€ 9,300$ debit.
D) $€ 3,300$ credit.