Eve Inc. estimated its allowance for uncollectible accounts using the year-end aging of accounts receivable at the end of 2020. The following data are available: Allowance for uncollectible accounts, 1/1/20 Provision for uncollectible accounts during 2020 (2% on credit sales of 3,000,000) Uncollectible accounts written off, 10/30/20 Estimated uncollectible accounts per aging, 12/31/20 $ 92,000 60,000 56,000 114,000 What will be the uncollectible accounts expense for 2020 after year end adjustment? A $78,000 B $54,000 $96,000 D $114,000