A company's balance in Allowance for Uncollectible Accounts was $350 (credit) at the end of the year. Using an aging schedule, management estimates that $4,000 of accounts receivable will be uncollectible. The correct entry to adjust the allowance account would include a credit to:

A)Allowance for Uncollectible Accounts of $3,650.

B)Uncollectible Accounts Expense of $4,350.

C)Allowance for Uncollectible Accounts of $4,350.

D)Uncollectible Accounts Expense of $4,000.