On December $31,2021,$ a company reported the following information on its balance sheet:

Accounts receivable $$1,006,000$

Less: Allowance for Doubtful Accounts $55,200($cr$.)$

During $2022,$ the company had the following transactions related to receivables:

Sales on account $$3,600,000$

Collections of accounts receivable $3,254,000$

Write$-$offs of accounts determined to be uncollectible $37,800$

Recovery of prior write$-$offs $7,900$

Determine the ending accounts receivable balance.

Select one:

a$.$ $$1,352,000$

b$.$ $$1,322,100$

c$.1,314,200$

d$.$ $$1,306,300$

e$.$ None of these options are correct.