On December 31,prior to Adjustments,the Balance of Accounts Receivable Is

Multiple Choice

On December 31,prior to adjustments,the balance of Accounts Receivable is $32,000 and Allowance for Doubtful Accounts has a credit balance of $190.The firm estimates its losses from uncollectible accounts to be 5% of accounts receivable at the end of the year.The adjusting entry needed to record the estimated losses from uncollectible accounts is made for

A) $190.
B) $1,410.
C) $1,600.
D) $1,790.