A year - end review of Accounts Receivable and estimated uncollectible percentages revealed the following: Days Outstanding 1 - 30 days 31 - 60 days 61 90 days Over 90 days Accounts Receivable $65,000 $45,000 $21,000 $8,000 Est. Percent Uncollectible 3% 5% 10% 50% Before the year - end adjustment, the credit balance in Allowance for Uncollectible Accounts was $1,300. Under the aging -of receivables method, the Uncollectible - Account Expense at year - end is O A. $11,600. OB. $1,950. OC. $9,000. OD. $10,300