The following accounts were abstracted from Starr Co.'s unadjusted trial balance at December 31, 2017:

Debit Credit Accounts receivable $750,000 Allowance for uncollectible accounts 8,000 Net credit sales $3,000,000

Starr estimates that 6% of the gross accounts receivable will become uncollectible. After adjustment at December 31, 2017, the allowance for uncollectible accounts should have a credit balance of

$45,000.

$180,000.

$57,000.

$168,000.