A company uses the aging of receivables method. During the year, the company recorded credit sales of $$570,000.$ Before year$-$end adjustment, the company has accounts receivable of $$300,000,$ of which $$53,000$ is past due, and the allowance account had a credit balance of $$2,800.$ The company expects it will not collect $9\%$ of the amount not yet past due and $26\%$ of the past due accounts.

Which of the following adjusting entries will the company record at year$-$end?

$\backslash$table$[[$Transaction$,$Account Title,Debit,Credit$],[$A$.,$Bad Debt Expense,$36,010,],[$Allowance for Uncollectible Accounts,,$36,010],[$B$.,$Bad Debt Expense,$38,810,],[,38,810,],[$Bad Debt Expense,$33,210,],[,$Allowance for Uncollectible Accounts,,$33,210]]$

Option B

Option C

Option D

Option A