Christopher has a credit card with an APR of 13.13%. The card uses the adjusted balance method to calculate finance charges. The following table details Christopher’s transactions with his credit card in the month of December.DateAmount ($)Transaction12/1424.86Beginning balance12/355.25Payment12/578.10Purchase12/1420.00Payment12/1627.97Purchase12/228.16Purchase12/2946.07PurchaseIf Christopher is on a 30-day billing cycle, what will his new beginning balance be after December?a.$509.91b.$349.61c.$353.44d.$513.74