On December 31 of the current year, Jerome Company has an accounts receivable balance of $329,000 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:

Total Balance	1-30 days	31-60 days	61-90 days	over 90 days
$329,000	$160,000	$90,000	$51,000	$28,000
Percent uncollectible	1%	2%	3%	20%

What is the Allowance for Uncollectible Accounts at December 31 of the current year after adjustments?

A) $1,100

B) $9,430

C) $10,530

D) $11,630