Neal Company had the following information in2014.

Accounts receivable 12/31/14...............................$11,000

Allowance for uncollectible account 12/31/14.......$750 (before adjustment)

Credit sales during 2014.......................................$43,000

Cash sales during 2014........................................$13,000

Collections from customers on account during 2014...$45,000

If uncollectible accounts are determined by the aging-of-receivales to be $970, theuncollectible-account expense for2014wouldbe $20. The balance of the Allowance account after the adjusting entry would be ...

A. $20

B. $1920

C. $950

D. $970