At December 1, 2017, Swifty Company's Accounts Receivable balance was $12770. During December, Swifty had credit sales of $34200 and collected accounts receivable of $27360. At December 31, 2017, the Accounts Receivable balance is:
A. $19,610 credit
B. $1 debit
C. $46,970 debit
D. $19,610 debit