4. Maverson Company uses the aging method to adjust the allowance for uncollectible accounts at the end of the period. At December 31, 2012, the balance of accounts receivable is $220,000, and the allowance for uncollectible accounts has a credit balance of $3,000 (before adjustment). An analysis of accounts receivable produced the following age groups: current 170,000 60 days past due 41,000 over 6 days past due 9,000 220,000 Based on past experience, Maverson estimates that the percentage of accounts that will prove to be uncollectible within the three age groups is 2%, 8%, and 20%, respectively. Based on these facts, the adjusting entry for uncollectible accounts should be made in the amount of a. $12,480. b. $5,480. c. $11,480. d. $8,480