Port Boat Sales had an aging with a target year-end allowance of $120,000. The balance in Allowance for Uncollectibles, before adjustment, contained a $10,000 debit balance. $60,000 was actually written off during the year to arrive at the indicated debit balance. Question options: a) The Uncollectibles Accounts Expense should be increased by $60,000. b) The Uncollectibles Accounts Expense should be increased by $70,000. c) The Uncollectibles Accounts Expense should be increased by $130,000. d) The Uncollectibles Accounts Expense should be increased by $150,000. e) None of these.