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 S65,000 $42,000 $25,000 $8,000 Est. Percent Uncollectible 2% 5% 12% 51% 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 OA. $9.480 B. $1.300 OC. $11.480 D. $10,480