Kent Company sells all its products on accounts (on credit) and uses the allowance method to account for uncollectible accounts. The following is related information the month of October.
Gross Accounts Receivable (10/1): $92,000;
Total Sales during October: $530,000;
Sales returns during October: $61,000;
Uncollectible accounts written off during October: $8,300;
Cash collected from net sales during October: $440,000.
What is the gross accounts receivable (before any adjustment) for Kent Co. on 10/31?
Group of answer choices
$112,700
$121,000
$622,000
$105,200