On January 1, 2020, VDW Inc. had an Accounts Receivable balance of $347,000 and an Allowance for Doubtful Accounts balance of $17,000. During 2020, VDW had credit sales $840,000 and cash collections of $698,000. Also during 2020, VDW wrote off uncollectible accounts receivable totaling $21,000. Based on the aging schedule, VDW estimates that $26,700 of their accounts receivable will not be collectible. VDW uses the aging schedule approach to estimate their uncollectible accounts. What is VDW's 12/31/20 ending balance in the Allowance for Doubtful Accounts? O A. $16,800 OB. $26,700 O C. $17,000 O D. $21,000