Eagan Company started the year with a $$4,600$ balance in accounts receivable and a $$150$ balance in the allowance for doubtful accounts. The company had credit sales of $$12,000,$ collections on accounts receivable of $$13,000,$ and wrote off uncollectible accounts of $$200$ during the ye ar$.$ The company believes that $2$ percent of its credit sales will be uncollectible. $2.$ The amount of uncollectible accounts expense appearing on the year$$s income statement would be

a$.$ $$532.$

b$.$ $$332.$

c$.$ $$240.$

d$.$ $$440.$