On January 1, 2014 the Accounts Receivable and the Allowance for Doubtful Accounts carried balances of $52,500 and $750, respectively. During the year the company reported $120,000 of credit sales. There were $820 of receivables written-off as uncollectible in 2014. Cash collections of receivables amounted to $119,280. The company estimates that it will be unable to collect one percent (2%) of credit sales.

The amount of uncollectible accounts expense recognized in the 2014 income statement will be

A. 1050 B. 2400 C.750 D. 820