Nick's Nachos had the following information: Accounts receivable of $12,000 on 12/31/17, Allowance for uncollectable accounts of $750 on 12/31/17 before adjustment, credit service revenue during 2017 of $40,000, cash service revenue during 2017 of $10,000 and collection from customers on account during 2017 of $51,000. Uncollectable accounts are determined by the percent-of-sales method with 3% of credit sales. How much is the uncollectable account expense for 2017?

a$1,500

b$360

c$750

d$1,200