At the end of the year before adjustment, accounts receivable had a balance of $238,000 and the allowance or uncollectible accounts had a $600 credit balance. An analysis of accounts receivable determines that the llowance for uncollectible accounts should be 3% of accounts receivable. The adjusting entry would include a credit to Allowance for Uncollectible Accounts of A. $6,540. B. $7,800. C. $7,140. D. $7,740