Anderson Company had the following information in 2014.

Accounts receivable 12/31/14. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .	$8,000
Allowance for uncollectible account 12/31/14 (before adjustment). . . . . .	700
Credit sales during 2014. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .	46,000
Cash sales during 2014. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .	11,000
Collections from customers on account during 2014. . . . . . . . . . . . . . . .	40,000

Uncollectible accounts are determined by the percent-of-sales method to be

44% of credit sales. How much is uncollectible-account expense for 2014?

A.

$1,840

B.

$320

C.

$700

D.

$2,280

Gregory Company had the following information in 2014.

Accounts receivable 12/31/14. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .	$10,000
Allowance for uncollectible account 12/31/14 (before adjustment). . . . . .	600
Credit sales during 2014. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .	36,000
Cash sales during 2014. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .	9,000
Collections from customers on account during 2014. . . . . . . . . . . . . . . .	44,000

If uncollectible accounts are determined by the aging-of-receivables method to be

$1,030,the uncollectible-account expense for 2014 would be:

A.

$ 430.

B.

$ 600.

C.

$720.

D.

$1030

David Company had the following information in 2014.

Accounts receivable 12/31/14. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .	$15,000
Allowance for uncollectible account 12/31/14 (before adjustment). . . . . .	900
Credit sales during 2014. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .	42,000
Cash sales during 2014. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .	10,000
Collections from customers on account during 2014. . . . . . . . . . . . . . . .	48,000

If uncollectible accounts are determined by the aging-of-receivables method to be

$1,150,the uncollectible account expense for 2014

would be $250.

The balance of the Allowance account after the adjusting entry would be

A.

$250.

B.

$2,050.

C.

$1,150.

D.

$900.