A company has $314,000 in credit sales. The company uses the allowance method to account for uncollectible accounts. The allowance for doubtful accounts now has a $1,890 debit balance. If the company estimates that $8,160 of accounts will be uncollectible based on an aging of accounts receivable, what will be the amount of the journal entry to record estimated uncollectible accounts?

A.$8160

B $3780

C $10050

D $6270