A year-end review of Accounts Receivable and estimated uncollectible percentages revealed the following: D Days Outstanding 1-30 days 31 - 60 days 61 - 90 days Over 90 days Accounts Receivable 564,000 $43,000 $21,000 $8,000 Est. Percent Uncollectible 2% 15% 10% 50% Before the year-end adjustment, the credit balance in Allowance for Uncollectible Accounts was $1,100. Under the aging-of-receivables method, the Uncollectible - Account Expense at year-end is: O A. $8,430. B. $10,630. O C. $1,280. O D. $9,530