A trial balance before adjustments included the following:

		Debit		Credit
	Sales			$1620000
	Sales returns and allowance	$56800
	Accounts receivable	174000
	Allowance for doubtful accounts			2510

If the estimate of uncollectible accounts is made by taking 4% of gross accounts receivables, the amount of the adjustment is

a) $9470.

b) $4450.

c) $6960.

d) $6860.