At the end of March, the unadjusted trial balance of , Incorporated included the following accounts:

Account Title	Debit	Credit
Sales (75% represent credit sales)		$ 600,000
Accounts Receivable	$ 240,000
Allowance for Doubtful Accounts		$ 1,800

uses the income statement approach in estimating uncollectible accounts expense, and uncollectible accounts expense is estimated to be 3% of credit sales. What is the amount of uncollectible accounts expense recognized in his income statement for March?

Multiple Choice

• $13,500.

• $18,000.

• $8,600.

• $7,200.