1. The following information is available for Coogan, Inc.

Accounts receivable aging schedule at 12/31/12:

		Percent
Age	Amount	Uncoll.
0-90	$10,400	1
90-180	$3,900	8
over 180	$3,510	20

Additional information:

Allowance for doubtful accounts balance at 1/1/12	$2,600
Write-offs during 2012	$2,340
Accounts receivable balance at 1/1/12	$28,600

At December 31, 2012, Coogan will report an allowance for doubtful accounts balance in the amount of:

a. $858

b. $2,340

c. $4,940

d. $1,118

e. None of the above