At the beginning of the year, Robert Company's Allowance for Doubtful Accounts had a $3,200 credit balance. During January, a provision of 2% of sales was made for uncollected accounts expense,. During January, sales totaled $350,000 and $2,900 of accounts receivable were written off as worthless. No recoveries of accounts previously written off were made during the month. Robert's financial statements for January show: A- allowance for doubtful accounts with a credit balance of $10,200 B- Allowance for doubtful accounts with a credit balance of $7,300 C- Uncollectible accounts expense of 9,900 D- uncollectible accounts expense of $4,100