The credit balance in Allowance for Uncollectibles is \(\$ 14,300\) prior to the adjusting entries at the end of the pe-

riod. The aging of accounts indicates that an allowance of \(\$ 78,900\) is needed. The amount of expense to record is (pp.333-335)

a. \(\$ 14,300\)

b. \(\$ 64,600\)

c. \(\$ 78,900\)

d. \(\$ 93,200\)