Olin Company had accounts receivable of $461,000. Before it recorded the adjusting entry for uncollectible accounts, the balance in the Allowance for Doubtful Accounts was $922. Olin estimates that it will not collect 3 percent of its accounts receivable. What amount of uncollectible accounts expense should be recorded?

A. 11,064

B. 11,986

C. 13,830

D. 12,908