The general ledger account for Accounts Receivable shows a debit balance of $50,000. Allowance for Uncollectible Accounts has a credit balance of $1,000. Net sales for the year were $494,000. In the past, 2 percent of sales have proved uncollectible, and an aging of accounts receivable accounts results in an estimate of $13,500 of uncollectible accounts.

Using the accounts receivable aging method, the Allowance for Uncollectible Accounts balance (after adjustment) would be

a. $8,880.

b. $9,880.

c. $10,880.

d. $13,500.

e. None of the above.