Metro Roofing has given you the following information from its aging of Accounts Receivable. Using this information, determine the amount of the journal entry to record the estimated uncollectible accounts. Current $22,000 3% uncollectible 31 -60 days 5,100 6% uncollectible 61 - 90 days 2,800 12% uncollectible 91 and up 1,600 20% uncollectible The current balance in Allowance for Doubtful Accounts is a $144 debit. O A. $1,766 OB. $1,478 OC. $1,622 O D. $144