Smart Art is a new business. During its first year of operations, credit sales were $43,000 and collections from credit sales were $32,000. One account for $650 was written off. Management uses the percent-of-sales method to account for bad debts expense and estimates 3% of credit sales t ne of Accounts Receivable at the end of the first year? in be uncollectible. What is the balance Sin O A. $10,350 O B. $9,710 O C. $11,000 O D. $9.060