Linus Company uses the percent-of-sales method to estimate uncollectibles. Net credit sales for the current year amount to $ 110,000, and management estimates 5% will be uncollectible. The amount of expense to report on the income statement was $ 5,500. The Allowance for Uncollectible Accounts prior to adjustment has a credit balance of $ 1,000. The balance of Allowance for Uncollectible Accounts, after adjustment, will be:

A. $ 6,100.

B. $ 5,500.

C. $ 500.

D. $6,500.