The Following Information Is from the 2013 Records of Armadillo

Multiple Choice

The following information is from the 2013 records of Armadillo Camera Shop: $\begin{array}{|l|r|}\hline\text { Accounts receivable, December 31,2013 } & \$ 20,000 \text { (debit) } \\\hline \text { Net credit sales for 2013 } & 95,000 \\\hline \text { Accounts written off as uncollectible during 2013 } & 7,000 \\\hline \text { Cash sales during 2013 } & 27,000 \\\hline\end{array}$ Uncollectible accounts expense is determined by the direct write-off method.Which of the following will be the amount of Uncollectible accounts expense?

A) $2,250
B) $3,450
C) $7,000
D) $2,850