Bay Co. uses the percent of receivables method to estimate uncollectible accounts expense. The companies accountant has estimated that the balance to be uncollectable at $4,750. Bay began the 2020 physical year with balances in Accounts Receivable $38,250 and Allowance for Doubtful Accounts of $3,500. During the year, the company wrote off $2,500 in uncollectibleaccounts. What amount will Bay record as Uncollectible Accounts Expense for 2020?

A. $2,500

B. $4,750

C. $3,500

D. $3,750