Williams & Haverford Corporation uses the percentage-of-sales method to estimate uncollectibles. Net credit sales for the current year amount to $2,000,000 and management estimates 5% will be uncollectible. Allowance for Doubtful Accounts prior to adjustment has a credit balance of $10,000. After all necessary adjusting entries are made, the balance in Allowance for Uncollectible Accounts will be:

	a.	$100,000
	b.	$90,000
	c.	$110,000
	d.	$10,000