8) At December 31, Gill Company reported accounts receivable of $259,000 and an allowance for uncollectible accounts of $1,350 (credit) before adjustment. An analysis of accounts receivable suggests that the allowance for uncollectible accounts should be 6% of accounts receivable. The amount of the adjusting entry for uncollectible accounts would be: A) $15,100. B) $14,190. C) $1,350. D) $15,540. At December 31, Gill Company reported accounts receivable of $238,000 and an allowance for uncollectible accounts of $600 (debit) before adjustment. An analysis of accounts receivable suggests that the allowance for uncollectible accounts should be 3% of accounts receivable. The amount of the adjusting entry for uncollectible accounts would be: A) $6,540. B) $7,800. C) $7,140 D) $7,740