Anderson Company had the following information in 2014.

Accounts receivable 12/31/14 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

$12,000

Allowance for uncollectible account 12/31/14 (before adjustment) . . . . . . .

600

Credit sales during 2014 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

42,000

Cash sales during 2014 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

15,000

Collections from customers on account during 2014 . . . . . . . . . . . . . . . . . .

49,000

If uncollectible accounts are determined by the aging-of-receivables method to be $ 1,240, the uncollectible-account expense for 2014 would be:

A) 1,680

B) 640

C) 600

D) 1,240