On January 1, Dillon Company had a \(\$ 3,100\) credit balance in the Allowance for Doubtful Accounts. During the year, sales totaled \(\$ 780,000\), and \(\$ 6,900\) of accounts receivable were written off as uncollectible. A December 31 aging of accounts receivable indicated the amount probably uncollectible to be \(\$ 5,300\). (No recoveries of accounts previously written off were made during the year.) Dillon's financial statements for the current year should include:

a. Uncollectible accounts expense of \(\$ 9,100\).

b. Uncollectible accounts expense of \(\$ 5,300\).

c. Allowance for Doubtful Accounts with a credit balance of \(\$ 1,500\).

d. Allowance for Doubtful Accounts with a credit balance of \(\$ 8,400\).