Roberts Company uses the percent-of-sales method to estimate uncollectibles. Net credit sales for the current year amount to $120,000, and management estimates 3% will be uncollectible. The Allowance for Uncollectible Accounts prior to adjustment has a credit balance of $2,000. The amount of expense to report on the income statement will be O A. $7,200 OB. $3,600 OC. $5,600 D. $1,000