146) As of January 1,2018, Barley Co. had a credit balance of $520.000 in its allowance for uncollectible accounts. Based on experience, 2% of Farley's gross accounts receivable have been uncollectible. During 2018, Farley wrote of s000facounts receivable. Barley's gross .000 of accounts receivable. Barley's gross accounts receivable as December 31, 2018 is $18,000,000. In its December 31, 2018, balance sheet, what amount should Farley report asallowance f uncollectible accounts? A) $230,000. B) $360,000. C) $490,000