In its December 31, 1999, balance sheet, Fleet Co. reported accounts receivable of $100,000 before allowance for uncollectible accounts of $10,000. Credit sales during 2000 were $611,000, and collections from customers, excluding recoveries, totaled $591,000. During 2000, accounts receivable of $45,000 were written off and $17,000 were recovered. Fleet estimated that $15,000 of the accounts receivable at December 31, 2000, were uncollectible. In its December 31, 2000, balance sheet, what amount should Fleet report as accounts receivable before allowance for uncollectible accounts?

a. $58,000

b. $67,000

c. $75,000

d. $82,000

ans is c

in the sol the recovery of 17000 is deducted and deducted back  i dont understand y

can somebody pls explin this sol in simple words