Using the aging$-$of$-$accounts$-$receivable method, you estimate that total uncollectible accounts total $$3,800.$ The Allowance for Doubtful Accounts prior to adjustment has a credit balance of $$1,100.$ The amount of the adjusting entry should be:

Select one:

a$.$ $$4,900$

b$.$ $$3,800$

c$.$ $$2,700$

d$.$ $$1,100$