At the End of January, the Unadjusted Trial Balance of Windsor

At the end of January, the unadjusted trial balance of Windsor Limited included the following accounts:
$\begin{array} { | l | r | r | } \hline & \text { Debit } & { \text { Credit } } \\\hline \text { Sales } ( 80 \% \text { represent credit sales) } & & \$ 500,000 \\\hline \text { Accounts Receivable } & \$ 340,000 & \\\hline \text { Allowance for Doubtful Accounts } & & \$ 800 \\\hline\end{array}$

-Refer to the above data Windsor uses the income statement approach in estimating uncollectible accounts expense, and uncollectible accounts expense is estimated to be 2% of credit sales. The estimated collectible amount of Windsor's accounts receivable in the January 31 balance sheet is:

A) $332,800.
B) $332,000.
C) $331,200.
D) Some other amount.