At the end of 2022, Company W has an ending balance in allowance for uncollectible accounts of $30,000. During year 2023 , the company writes off $43,000 of accounts receivable. At the end of year 2023 , the company has $300,000 in accounts receivable and determined that 7% of these would be uncollectible. What amount should be reported as uncollectible accounts expense on Company W's year 2023 income statement? A. $34,000 B. $41,000 C. $101,000 D. $71,000