The Stevens Company provided $45,000 of services on account during 2014, its first year in operation. During 2014, Stevens collected $34,000 of cash from its receivables accounts. The company estimates that it will be unable to collect 2% of its revenues on account.

The amount of uncollectible accounts expense recognized on the 2014 income statement was

A: $1,350.

B:$300.

C: $600.

D: $900.