On December 31, 2020, 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: 1-30 days 31.60 days 61.90 days over 90 days Total Balance $324,000 Percent Uncollectible $157,000 1% $89,000 2% $51,000 $27,000 4% 21% What is the Uncollectible-Account Expense at December 31, 20202 OA. $12,160 OB. $9,960 OC. $1,570 OD. $11.060