An aging of accounts receivable showed year$-$end Accounts Receivable balances and estimated

uncollectible percentages as follows :

Amounts over $90$ days past due are written off. The credit balance in Allowance for Uncollectible

Accounts was $$800$ prior to any adjustments. After completing the the aging of accounts receivable

the ending balance in Allowance for Uncollectible Accounts is:

A$)$ $$4,700$ debit balance.

B$)$ $$5,500$ crecit balance.

C$)$ $$5,500$ debit balance.

D$)$ $$6,600$ debit balance.

E$)$ $$4,700$ credit balance.