Sheffield's Corp.'s account balances at December 31, 2020 for Accounts Receivable and be related Allowance for Doubtful Accounts are $917,000 debit and $2,000 credit, respectively. From an aging of accounts receivable, it is estimated that $37,900 of the December 31 receivables will be uncollectible. The necessary adjusting entry would include a credit to the allowance account for

A. $39,900

B. $35,900

C. $2,000

D. $37,900