Bay Company began using the allowance method in 2014. On January 1, 2014, Bay had a $3,100 balance in the Accounts Receivable account and a zero balance in the Allowance for Doubtful Accounts account. During 2014, Bay provided $26,000 of service on account. The company collected $21,500 cash from account receivable. Uncollectible accounts are estimated to be 2% of sales on account. The balance in Accounts Receivable as of December 31, 2014 was O $7,600 O $9,000 O $520. O $4.500