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Sunland Company's account balances at December 31, 2017 for Accounts Receivable and the related Allowance for Doubtful Accounts are $924000debit and $1970 credit, respectively. From

Sunland Company's account balances at December 31, 2017 for Accounts Receivable and the related Allowance for Doubtful Accounts are $924000debit and $1970 credit, respectively. From an aging of accounts receivable, it is estimated that $40900 of the December 31 receivables will be uncollectible. The necessary adjusting entry would include a credit to the allowance account for

A.$40900.

B. $38930.

C. $42870.

D.$1970.

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