1. At the end of March, the unadjusted trial balance of Tutor, Inc. included the following accounts: Tutor uses the balance sheet approach in estimating uncollectible accounts expense, and aging the accounts receivable indicates the estimated uncollectible portion to be $8,600. What is the amount of uncollectible accounts expense recognized in Tutor's income statement for March? A. $8,600 B. $6,800 C. $10,400 D. $1,800