Use this information to answer the following question. 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 $500,000. In the past, 2 percent of sales have proved uncollectible, and an aging of accounts receivable accounts results in an estimate of $11,700 of uncollectible accounts. Using the accounts receivable aging method, the Allowance for Uncollectible Accounts balance would be credited for

a. $11,700.

b. $12,700.

c. $10,700.

d. $12,200.