3 . CPA - 00 049 Inge Co . determined that the net value of its accounts receivable at December 31 1993 based on an aging of the receivables , was $325 000 . Additional information is as follows Allowance for uncollectible accounts . 1 /193 $30.000 Uncollectible accounts written off during 1993 8 000 Uncollectible accounts recovered during 1993 2000 Accounts receivable at 12131/93 350.000 For 1993 , what would be Inge's uncollectible accounts expense ? a $5000 b . $17.000 C . 815000 $21 000