For the year ended December 31, Beal Co. estimated its allowance for uncollectible accounts using the year-end aging of accounts receivable. The following data are available:

Allowance for uncollectible accounts, 1/1	$42,000
Uncollectible accounts written off, 11/30	46,000
Estimated uncollectible accounts per aging, 12/31	52,000

After year-end adjustment, the uncollectible accounts expense should be

A.

$56,000

B.

$48,000

C.

$46,000

D.

$52,000