the net accounts receivable: a) debit balances $52,000. b) credit balances $8,000. A/R net is 40,500

To find the net accounts receivable, you need to calculate the difference between the debit and credit balances.

In option a), the debit balances are $52,000, which means that there is a total of $52,000 owed by customers.

In option b), the credit balances are $8,000, which means that there is a total of $8,000 owed to customers.

To find the net accounts receivable, subtract the credit balance from the debit balance:

Net accounts receivable = Debit balances - Credit balances

Option a):
Net accounts receivable = $52,000 - $8,000
Net accounts receivable = $44,000

Option b):
Net accounts receivable = $52,000 - $8,000
Net accounts receivable = $44,000

Based on the provided information, the net accounts receivable is $44,000, not $40,500.