LEB Industries uses the percentage-of-sales method for determining uncollectible accounts expense. During 2009, the company had $100,000 in total sales, 80 percent of which were on account. The balance in the Allowance for Uncollectible Accounts was $5,000. If the company assumes that 5 percent of credit sales will be uncollectible, the charge to Uncollectible Accounts Expense would be:

A. Zero, since the Uncollectible Account already has $5,000 B. $3,200 C. $5,000 D. $4,000