Use This Information to Answer the Following Question

Multiple Choice

Use this information to answer the following question.
The general ledger account for Accounts Receivable shows a debit balance of $100,000.Allowance for Uncollectible Accounts has a credit balance of $2,000.Net sales for the year were $1,044,000.In the past,2 percent of sales have proved uncollectible,and an aging of accounts receivable accounts results in an estimate of $27,000 of uncollectible accounts.
Using the percentage of net sales method,Uncollectible Accounts Expense would be debited for

A) $18,880.
B) $22,880.
C) $2,000.
D) $20,880.