Ayear minus−end review of accounts receivable and estimated uncollectible percentages revealed the following:

days outstanding

accounts receivable

est. percent uncollectible

1−30 days

62,000

2 %

31−60 days

$44,000

4 %

61−90 days

$25,000

11 %

over 90 days

$7,000

51 %

before the year −end adjustment, the credit balance in allowance for uncollectible accounts was

$1,400. under the aging −of −receivables method, the uncollectible minus−account expense at year−end

is:

a.$7,920.

b.$10,720.

c.$1,240.

d.$9,320.