The following information relates to halloran co.'s accounts receivable for 2024:
accounts receivable balance, 1/1/2024 $975,000
credit sales for 2024 $4,500,000
accounts receivable written off during 2024 $80,000
collections from customers during 2024 $ 4,100,000
allowance for uncollectible accounts balance, 12/31/2024 $350,000

what amount should halloran report for accounts receivable, before allowances, on december 31, 2024?
a. $1,065,000
b. $945,000
c. $1,210,00
d. $1,295,000