For 2018, Rahal's Auto Parts estimates at 1% of credit sales. The company reported accounts receivable and an allowance for uncollectible accounts of $86,500 and $2,100, respectively, as December 31 2017.

During 2018, Rahal's credit sales and collections were $404,000 and $408,000. respectively and $2,340 in accounts receivvable were written off.

Rahal's final balance in its allowance for uncollectible accounts as of December 31 2018 is?

A. $4,340

B. $4,100

C. $3,800

D. $4,040