Using the Percentage- Of- Sales Method, You Estimate That Total

Using the percentage- of- sales method, you estimate that total uncollectible accounts is $6,000. The Allowance for Uncollectible Accounts prior to adjustment has a credit balance of $2,000. The amount of the adjusting entry is:

A) $6,000.
B) $4,000.
C) $8,000.
D) $2,000.