ABC Company's account balances at December 31, 2015 for Accounts Receivable and the Allowance for Doubtful Accounts are $520,000 debit and $1,200 credit. Sales during 2015 were $1,750,000. It is estimated that 2% of sales will be uncollectible. The adjusting entry would include a credit to the allowance account for

Select one:

A. $36,200

B. $35,000

C. $33,800

D. $10,400