Augustino Company estimates the allowance for uncollectible accounts at 3% of the ending balance of accounts receivable. During 2018, the company’s credit sales and collections were $125,000 and $131,000, respectively. What was the balance of accounts receivable on January 1, 2018, if $180 in accounts receivable were written off during 2018 and if the allowance account had a balance of $750 on December 31, 2018? A. $25,820 B. $25,180 C. $31,180 D. $31,000

FINANCIAL ACCOUNTING
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Chapter1: Financial Statements And Business Decisions
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Augustino Company estimates the allowance for uncollectible accounts at 3% of the ending balance of accounts receivable. During 2018, the company’s credit sales and collections were $125,000 and $131,000, respectively. What was the balance of accounts receivable on January 1, 2018, if $180 in accounts receivable were written off during 2018 and if the allowance account had a balance of $750 on December 31, 2018?

A. $25,820

B. $25,180

C. $31,180

D. $31,000

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