Bi Hilly Construction has the following data for the year ended December 31, Year 1:

Accounts receivable (January 1, Year 1)	$455,000
Credit sales	900,000
Collections from credit customers	825,000
Customer accounts written off as uncollected	15,000
Allowance for doubtful accounts
(after write-off of uncollected accounts)	2,100
Estimated uncollected accounts based on an aging analysis (December 31, Year 1)	29,200

If the aging approach is used to estimate bad debts, what should the balance in the allowance for doubtful accounts be after the bad debts adjustment?

a.

$2,100 b. 27,100 c.29,200 d.31,100