A year minus−end review of Accounts Receivable and estimated uncollectible percentages revealed the following:

Days Outstanding

Accounts Receivable

Est. Percent Uncollectible

1−30 days

62,000

2 %

31−60 days

$44,000

4 %

61−90 days

$25,000

11 %

Over 90 days

$7,000

51 %

Before the Year −end adjustment, the credit balance in Allowance for Uncollectible Accounts was

$1,400. Under the aging −of −receivables method, the Uncollectible Minus−Account Expense at year−end

is:

A.$7,920.

B.$10,720.

C.$1,240.

D.$9,320.