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Using the percentage - of - sales method, the estimated total uncollectible accounts are $ 6 , 3 2 2 . The Allowance for Uncollectible

Using the percentage - of - sales method, the estimated total uncollectible accounts are $6,322. The Allowance for Uncollectible Accounts prior to adjustment has a debit balance of $3,135. The Accounts Receivable balance is $44,520. The amount of the adjusting entry for Uncollectible - Accounts Expense is:
A. $6,322.
B. $3,135.
C. $9,457.
D. $3,187.
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