please show calculations on how the answer is B

7. The following information pertains to Eire Co.'s accounts receivable at December 31, Year 2: Estimated Days Outstanding Amount % Uncollectible 0- 60 61-120 180.0002% Over 120 200,000 6% $240,000 1 % $620,000 During Year 2, Eire wrote off $14,000 Tn receivables and recovered $8,000 that was written off in prior years. Its December 31, Year 1, allowance for uncollectible accounts was $44,000. Under the aging method, what amount of allowance for uncollectible accounts should Eire report at December 31, Year 2? $26,000 B.S18,000 $20,000 $38,000