At the beginning of the year, accounts receivable balance is P227,000 and allowance for uncollectible accounts is P22,700. During the year, credit sales amounted to P5,065,000; collections on accounts totaled P4,836,000; accounts P150,000 were written off. What is the amount of uncollectible accounts expense for the year?

a.P150,000

b.P157,900

c.P7,900

d.P30,600