A Year-End Review of Accounts Receivable and Estimated Uncollectible Percentages

Multiple Choice

A year-end review of Accounts Receivable and estimated uncollectible percentages revealed the following: Before the year-end adjustment,the credit balance in Allowance for Uncollectible Accounts was $1,300.Under the aging-of-receivables method,the Uncollectible-Account Expense at year-end is:

A) $1,950.
B) $9,000.
C) $10,300.
D) $11,600.