Mangini Company has net credit sales of $900,000 for the year and it estimates that uncollectible accounts will be 2% of sales. If its Allowance for Doubtful Accounts has a credit balance of $3,000 prior to adjustment, its balance after adjustment will be a credit of

Select one:

A. $14,000

B. $21,000

C. $13,980

D. $13,000