The Following Information Pertains to Jacobsen Co

The following information pertains to Jacobsen Co.'s accounts receivable at December 31, 2009: During 2009, Jacobsen wrote off $18,000 in receivables and recovered $6,000 that had been written off in prior years. Jacobsen's December 31, 2008, allowance for uncollectible accounts was $40,000. Under the aging method, what amount of allowance for uncollectible accounts should Jacobsen report at December 31, 2009?

A) $28,000.
B) $31,400.
C) $55,400.
D) $49,400.