Neal Company had the following information in 2014

Accounts receivable 12/31/14. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .	$12,000
Allowance for uncollectible account 12/31/14 (before adjustment). . . . . .	850
Credit sales during 2014. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .	38,000
Cash sales during 2014. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .	13,000
Collections from customers on account during 2014. . . . . . . . . . . . . . . .	40,000

If uncollectible accounts are determined by the? aging-of-receivables method to be $ 940 the uncollectible account expense for 2014 would be $ 90. The balance of the Allowance account after the adjusting entry would be

A.$1,790.

B.$90

C.$850

D.$940