A year-end review of Accounts Receivable and estimated uncollectible percentages revealed the following: Days Outstanding Accounts Est. Percent Receivable Uncollectible 1-30 days $62,000 2% 31-60 days $40,000 4% 61-90 days $23,000 11% Over 90 days $9,000 50% Before the year-end adjustment, the credit balance in Allowance for Uncollectible Accounts was $1,000. Under the aging-of-receivables method, the Uncollectible-Account Expense at year-end is A. $9,870 B. $8,870 C. $10,870 O D. $1,240