On December? 31, 2017, Jerome Company has an accounts receivable balance of $316,000 before any? year-end adjustments.

The Allowance for Doubtful Accounts has a $1,000 credit balance. The company prepares the following aging schedule for accounts? receivable:

Total Balance 1?30 days 31?60 days 61?90 days over 90 days

$316,000 $152,000 $87,000 $50,000 $27,000

Percent uncollectible ?1% ? 2% 3?% 21?%

What is the Allowance for Uncollectible Accounts at December? 31, 2017?

A.$1,000

B.$11,430

C.$9,430

D.$10,430