Dragonstar Industries had credit sales for the period of $85,000. The balance in Allowance for Doubtful Accounts is a debit of $827. How much will the credit be to Allowance for Doubtful Accounts if Dragonstar uses the percent of credit sales method of estimating uncollectible accounts and they estimate that 2% of credit sales will be uncollectible?

a.)	$1,700
b.)	$873
c.)	$2,527
d.)	$827