Allegheny Company ended Year 1 with balances in Accounts Receivable and Allowance for Doubtful Accounts of $66,000 and $3,300, respectively. During Year 2, Allegheny wrote off $6,000 of Uncollectible Accounts. Using the percent of receivables method, Allegheny estimates that the ending Allowance for Doubtful Accounts balance should be $5,200. What amount will Allegheny report as Uncollectible Accounts Expense on its Year 2 income statement?

Multiple Choice

A$7,900

B$6,000

C$5,200

D$1,900