18. At January 1, 20X7, Gear Co. had a credit balance of $180,000 in its Allowance for Doubtful Accounts. Based on past experience, 3% of Gear's credit sales have been uncollectible. During 20X7, Gear wrote off $210,000 of uncollectible accounts. Credit sales for 20X7 were $4,500,000. In its December 31, 20X7 balance sheet, what amount should Gear report as Allowance for Doubtful Accounts? A. $135,000 B. $105,000 c. $320,000 D. $210,000