On December 31, 2017, James Company has an accounts receivable balance of $324,000 before any year-end adjustments. The Allowance for Doubtful Accounts has a $1,100 credit balance. The company prepares the following aging schedule for accounts receivable: 31-60 days $89,000 1-30 days $157,000 1% Total Balance $324,000 Percent uncollectible 61-90 days $51,000 4% over 90 days $27,000 21% 2% What is the Uncollectible-Account Expense at December 31, 2017? Select one: O a. $12,160 O b. $1,570 O c. $9,960 O d. $11,060