Guinevere Company has the following data extracted from its Accounts Receivable records at June 30, 2011

Customer	Balance	Current	31 -75 days	Over 75 days
A	$8,000	$5,000	$2,000	$1,000
B	$2,000	-	$2,000	-
C	$4,000	$4,000	-	-
D	$9,000	$2,000	$1,000	$6,000
E	$3,000	$2,000	-	$1,000
F	$6,000	$6,000	-	-
G	$7,000	$3,000	$3,000	$1,000
Totals	$39,000	$22,000	$8,000	$9,000

- Guinevere's sales terms are 1/15 n/30 and it records sales at the gross amount of the invoice. - Guinevere's year end is June 30 - The unadjusted balance in the Allowance for Doubtful Accounts at June 30 is $8,000 dr. - Guinevere makes average sales of $2,000,000 per year and averages write offs of uncollectible balances of $100,000 per year. - Sales for the year ended June 30, 2010 are $1,400,000 credit sales and $400,000 cash sales - Guinevere has a very conservative receivables management strategy. - No adjusting entries have been recorded at June 30 Assume that Guinevere had always been allowed under Canadian GAAP to use the Direct Write-Off Method because it had never experienced any bad debt losses in its history as a company. There isn't even an Allowance" account in its General Ledger Chart of Accounts. Under this assumption, the adjusting entry June 30 to record the provision for uncollectible accounts would involve:

A credit to "Uncollectible Accounts Expense"

A debit to " Allowance for Uncollectible Accounts"

A debit to "Uncollectible Accounts Expense"

A credit to Accounts Receivable

No entry to be made