The general ledger account for Accounts Receivable shows a debit balance of $25,000. Allowance for Uncollectible Accounts has a credit balance of $1,500. Net sales for the year were $250,000. In the past, 3 percent of sales have proved uncollectible, and an aging of accounts receivable resulted in an estimate of $10,000 of uncollectible accounts receivable. Using the accounts receivable aging method, the entry to record the Uncollectible Accounts Expense is:

	a.	Uncollectible Accounts Expense 10,750 Allowance for Uncollectible Accounts 10,750
	b.	Uncollectible Accounts Expense 8,500 Allowance for Uncollectible Accounts 8,500
	c.	Uncollectible Accounts Expense 11,500 Allowance for Uncollectible Accounts 11,500
	d.	Uncollectible Accounts Expense 10,000 Allowance for Uncollectible Accounts 10,000