For 2021, Rahal's Auto Parts estimates bad debt expense at 3% of credit sales. The company reported accounts receivable and an allowance for uncollectible accounts of $92,000 and $3,200, respectively, at December 31, 2020. During 2021, Rahal's credit sales and collections were $415,000 and $419,000, respectively, and $3,990 in accounts receivable were written off. Rahal's final balance in its allowance for uncollectible accounts at December 31, 2021, is:

Multiple Choice

• $11,660.

• $5,200.

• $12,450.

• $7,090.