The ending balance in gross Accounts Receivables is $200,000. Credit sales were $500,000 for the year, and the aging method finds that the Allowance for Doubtful Accounts should equal 5% of gross Accounts Receivable. What is the ending balance in net Accounts Receivable reported in the balance sheet?
a. $190,000
b. $225,000
c. $175,000
d. $210,000