The following data have been taken from the 201X unadjusted trail balance of Kirby Corp.: Dr. Cr. Credit sales for 201X 360,000 Accounts receivable, 12/31/2018 $63,000 Allowance for Uncollectibles, 12/31/2017 3,000 Kirby estimates that 6% of its accounts receivable will be uncollectible. How much should Kirby record as uncollectible accounts expense for 201X? A. $6,780. B. $600 C. $780. OD. $3,780. E. $3,600