Neal Company had the following information in 2016:

Accounts receivable 12/31/16 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .	$16,000
Allowance for uncollectible account 12/31/16 (before adjustment) . . . . . . .	650
Credit service revenue during 2016 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .	47,000
Cash service revenue during 2016 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..	14,000
Collections from customers on account during 2016 . . . . . . . . . . . . . . . . . .	45,000

If uncollectible accounts are determined by the aging-of-receivables method to be $1,090, the uncollectible account expense for 2016 would be $440. Using the aging-of-receivables method, the balance of the Allowance account after the adjusting entry at year-end 2016 would be

A. $ 1,530.

B. $ 1,740.

C. $ 440.

D. $ 1,090.