A company has $109,000 in outstanding accounts receivable and it uses the allowance method to account for uncollectible accounts. Experience suggests that 3% of outstanding receivables are uncollectible. The current balance (before adjustments) in the allowance for doubtful accounts is a(n) $990 debit. The journal entry to record the adjustment to the allowance account includes a debit to Bad Debts Expense for:

A. $2,280

B. $3,270

C. $4,260

D. $990

E. None of theseis correct.