Argyle Company uses the percent of receivables method for valuing Accounts Receivable. The A/R Account has a balance of $250,000. They estimate that 1% will be uncollectible. The Allowance for Doubtful Accounts has a debit balance of $200. Which of the following is correct?

		d) Allowance for Doubtful Accounts debited for $2,500
		b) Allowance for Doubtful Accounts debited for $2,700
		a) Allowance for Doubtful Accounts credited for $2,700
		c) Allowance for Doubtful Accounts credited for $2,500

Tagaki Company uses the Percent of Sales method to value Accounts Receivable. It has credit sales of $100,000 for the month of April and Accounts Receivable of $25,000. They estimate that 2% will be uncollectible. Using the percent of sales allowance method what amount will be estimated as uncollectable?

		b) $500
		d) $2,500
		a) $2,000
		c) $10,000