The Following Information Is from the 2019 Records of Uptown

Multiple Choice

The following information is from the 2019 records of Uptown Antique Shop: $$\begin{array} { | l | l | } \hline \text { Accounts receivable, December 31, 2019 } & \$ 44,000 \text { (debit) } \\\hline \text { Allowance for Bad Debts, December 31,2019 prior to adjustment } & 1500 \text { (debit) } \\\hline \text { Net credit sales for 2019 } & 180,000 \\\hline \text { Accounts written off as uncollectible during 2019 } & 13,000 \\\hline \text { Cash sales during 2019 } & 27,000 \\\hline\end{array}$$ Bad debts expense is estimated by the percent-of-sales method.Management estimates that 4% of net credit sales will be uncollectible.The ending balance of the Allowance for Bad Debts account after adjustment will be ________.

A) $8700
B) $6780
C) $9780
D) $5700