At January 1,Davidson Services Has the Following Balances: During

Multiple Choice

At January 1,Davidson Services has the following balances: During the year,Davidson has $104,000 of credit sales,collections of $100,000,and write-offs of $1,400. Davidson records Uncollectible accounts expense at the end of the year using the percent-of-sales method,and applies a rate of 1.1%,based on past history.
Prior to the year-end entry to adjust the Uncollectible accounts expense,what is the balance in Accounts receivable?

A) $2,600
B) $11,600
C) $4,000
D) $13,000