Infinite Taco uses the allowance method to account for uncollectible accounts receivable. They began the

year with $\frac{A}{R}$ of $$200,000$ and a credit balance in ADA of $$14,000.$ They collected on $$310,000$ of $\frac{A}{R}$ and wrote off another $$10,000.$ Bad debt expense is $$4,000,$ and they estimate that $5\%$ of $\frac{A}{R}$ will be uncollectible.

What were sales for the year?

A$.$ $$120,000$

B$.$ $$270,000$

C$.$ $$280,000$

D$.$ $$110,000$

E$.$ None of these