A Medical Office Has Many Patients Covered by WeCare, a Preferred

A medical office has many patients covered by WeCare, a preferred provider health insurance company. A Level 1 office visit has a standard charge of $80. WeCare pays $50. The past history shows that WeCare denies 5% of claims for Level 1 office visits. There were 100 Level 1 office visits by WeCare patients in the past month. Assuming the same past history, what will the totals be for Accounts Receivable and Less: Allowance for Uncollectible Payments?

A) $5,000 and $250
B) $8,000 and $400
C) $5,000 and $400
D) $8,000 and $250