a company has net sales of 50000 during the year .At year end (before an adjustment is made),Allowance for uncollectible accounts has a credit balance of 2500.If the company estimates that 3 percent of net sales are uncollectible and the company uses percentage of net sales method,what is the balance in the allowance account after the year end adjustment has been made?

a)1500 debt balance

b) 1000 debit balance

c)4000 credit balance

d)1500 credit balance