A.$1,280.

B.$7,660.

C.$8,760.

D.$9,860

A year-end review of Accounts Receivable and estimated uncollectible percentages revealed the following: Est. Percent Uncollectible 2% Days Outstanding 1 - 30 days 31 - 60 days 61 - 90 days Over 90 days Accounts Receivable $64,000 $43,000 $23,000 $6,000 4% 12% 50% Before the year-end adjustment, the credit balance in Allowance for Uncollectible Accounts was $1,100. Under the aging-of-receivables method, the Uncollectible - Account Expense at year-end is