Use the following to answer question 61 A trial balance before adjustments included the following: Credit $850,000 Debit Sales Sales returns and allowance $28,000 86,000 Accounts receivable Allowance for doubtful accounts 1,520 61. If the estimate of uncollectibles is made by taking 2% of net sales, the amount of the adjustment is A) $13,400 B) $16,440 C) $17,000 D) $19,480