The general ledger account for Accounts Receivable shows a debit balance of $50,000. Allowance for Uncollectible Accounts has a credit balance of $1,000. Net sales for the year were $494,000. 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 percentage of net sales method, the allowance for uncollectible accounts balance(after adjustment) would be?

A. 8,880

B. 9,880

C. 10,880

D.1,000