Ryan Company had the following information in 2014

Accounts receivable 12/31/14. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .	$13,000
Allowance for uncollectible account 12/31/14 (before adjustment). . . . . .	650
Credit sales during 2014. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .	47,000
Cash sales during 2014. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .	10,000
Collections from customers on account during 2014. . . . . . . . . . . . . . . .	50,000

If uncollectible accounts are determined by the aging-of-receivables method to be $ 970 the uncollectible-account expense for 2014 would be:

A.$ 320

B.$ 970

C.$ 650

D.$ 940