8 . ( 1 point) During 2015, Weasley Inc .'s credit sales and collections were $ 258, 000 and $261, 000 , respectively . The company wrote off $650 related to accounts that were deemed not collectible during the year . On December 3 1 , 2015 , Weasley estimates uncollectible accounts will be 5% of the ending balance of accounts receivable . What was the balance of accounts receivable on January 1 , 2015 , the allowance for uncollectible accounts had a credit balance of $1 , 400 on December 31 , 2015 ? 2 . $28 , 000 . b. $31, 000 . C . $25 , 650 . d. $24, 350 . e . $30 , 250 . f. $ 25, 000 . 8. $31, 650. h. None of the above