A year-end review of Accounts Receivable and estimated uncollectible percentages revealed the following:

Days Outstanding	Accounts Receivable	Est. Percent Uncollectible
1-30 days	$100,000	3%
31-60 days	$80,000	5%
61-90 days	$70,000	10%
Over 90 days	$10,000	50%

Before the year-end adjustment, the credit balance in Allowance for Uncollectible Accounts was $2,000. Under the aging-of-receivables method, the Uncollectible-Account Expense at year-end is:

Group of answer choices

$2,000.

$17,000

$21,000.

$19,000.