An aging revealed a target year-end allowance of $100,000. The balance in Allowance for Uncollectibles, before adjustment, contained a $10,000 debit balance. $60,000 was actually written off during the year to arrive at the indicated debit balance.

The Uncollectibles Accounts Expense should be increased by $60,000.

None of these.

The Uncollectibles Accounts Expense should be increased by $110,000.

The Uncollectibles Accounts Expense should be increased by $150,000.

The Uncollectibles Accounts Expense should be increased by $90,000.