14. On December 1. On December 31, 2017. James Company has an accounts receivable balance of $324,000 Beton any year-end adjustments. The Allowance for Doubtful Accounts has a $1,100 credit balance The company prepares the following aging schedule for accounts receivables Total Balance $324,000 Percent uncollectible 1-30 days $157,000 1% 31-60 days $89,000 2% 61-90 days $51,000 4% over 90 days $27,000 21% What is the Uncollectible-Account Expense at December 31, 2017? A) $1,570 B) $9,960 C) $11,060 D) $12,160 15. Under the allowance method, the entry to write off a $1,425 uncollectible account includes A) a debit to Accounts Receivable for $1,425 B) a credit to Bad Debt Expense for $1,425 C) a credit to Allowance for Uncollectible Accounts for $1,425 D) a debit to Allowance for Uncollectible Accounts for $1,425 16. The adjusting entry to record salaries owed to employees but not paid until the next accounting period involves a credit to: A) Salary Expense B) Unearned Salaries C) Salary Payable D) Deferred Salary