Cornelius Company had the following information in 2014.

Accounts receivable 12/31/14. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

$13,000

Allowance for uncollectible account 12/31/14 (before adjustment). . . . . .

850

Credit sales during 2014. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

43,000

Cash sales during 2014. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

11,000

Collections from customers on account during 2014. . . . . . . . . . . . . . . .

45,000

Uncollectible accounts are determined by thepercent-of-sales method to be 44% of credit sales. How much isuncollectible-account expense for 2014?

A. $2,160

B. $850

C. $1,720

D. $ 520