20. The following information relates to accounts receivable of the Windsong Corporation for the year ended December 31, 20X1. Windsong doesn't estimate its uncollectible accounts expense as a percentage of net credit sales. Accounts receivable at December 31, 20X1 $1,500,000 Allowance for doubtful accounts at December 30, 20X1 80,000 Credit sales for 20X1 4,500,000 Collections from customers for 20X1 4,200,000 Accounts written off during 20X1 95,000 Estimated uncollectible receivables per aging ofreceivables at December 31, 20X1 120,000 All of the accounts which were written off during 20X1 were written off before December 30, 20X1. At December 31, 20X1, Windsong's allowance for doubtful accounts should be A. $40,000. C. $120,000. B. $80,000. D. $135,000