14. On December 31, 2017, James Company has an accounts receivable balance of $324,000 before any year-end adjustments. The Allowance for Doubtful Accounts has a $1,100 credit balance. The company prepares the following aging schedule for accounts receivable: Total Balance S324,000 Percent uncollectible 1-30 days 31-60 days 61-90 days over 90 days $157,000 589,000 $51,000 $27,000 1% 2% 4% 21% What is the Uncollectible-Account Expense at December 31, 2017? A) $1,570 B) $9,960 C) $11,060 D) $12,160