David Company had the following information in 2016:

Accounts receivable 12/31/16 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .	$10,000
Allowance for uncollectible account 12/31/16 (before adjustment) . . . . . . .	1,000
Credit service revenue during 2016 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .	37,000
Cash service revenue during 2016 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..	14,000
Collections from customers on account during 2016 . . . . . . . . . . . . . . . . . .	49,000

If uncollectible accounts are determined by the aging-of-receivables method to be $ 1,280, the uncollectible-account expense for 2016 would be

A. $ 280.

B. $ 400.

C. $ 1,280.

D. $ 1,480.