An agingofaccountsreceivable indicates that the amount of uncollectible accounts is $3,410. The Allowance for Uncollectible Accounts prior to adjustment has a credit balance of $600. The Accounts Receivable balance is $44,720. The amount of the adjusting entry for uncollectible accounts should befor:

A.

$ 600

B.

$4,010.

C.

$2,810.

D.

$3,410.