A year-end review of Accounts Receivable and estimated uncollectible percentages revealed the following Est. Percent Uncollectible 3% Days Outstanding 1 - 30 days 31-60 days 61-90 days Over 90 days Accounts Receivable $61,000 $45,000 $21,000 $7,000 49 104 Before the year-end adjustment, the credit balance in Allowance for Uncollectible Accounts was $1,400. Under the aging-of-receivables method, the Uncollectible - Account Expense at year-end is O A. $1,830 OB. 510,700 OC. $9,300. OD. 57.900