During 2019, a Company's Credit Sales Were $131,000, and Its

During 2019, a company's credit sales were $131,000, and its cash collections from credit customers were $125,000. Also, $1,800 in uncollectible accounts receivable were written off (using the allowance method) during the year. On December 31, 2019, the company's Accounts Receivable balance was $25,000.
What must have been the balance of accounts receivables on January 1, 2019?

A) $32,800
B) $20,800
C) $29,200
D) $17,200