3. Hall Co.s allowance for uncollectible accounts had a credit balance of $24,000 at December 31, Year 1. During Year 2, Hall wrote off uncollectible accounts of $96,000. I t did not record any provision for bad debts during the year. The aging of accounts receivable indicated that a $100,000 allowance for doubtful accounts was required at December 31, Year 2. What amount of uncollectible accounts expense should Hall report for Year 2?

A.172,000

B. 120,000

C. 100,000

D.96,000