The general ledger account for Accounts Receivable shows a debit balance of $50,000. Allowance for Uncollectible Accounts has a debit balance of $1,000. Net sales for the year were $500,000. In the past, 2 percent of sales have proved uncollectible, and an aging of accounts receivable accounts results in an estimate of $13,500 of uncollectible accounts.

Using the accounts receivable aging method, the Allowance for Uncollectible Accounts balance (after adjustment) would be

a.	$14,500.00
b.	$14,000.00
c.	$13,500.00
d.	$12,500.00

i need help with this question, can you please explain how you got your answer ?