Breg Company's Account Balances at December 31, 2010 for Accounts

Breg Company's account balances at December 31, 2010 for Accounts Receivable and the Allowance for Doubtful Accounts are $860,000 debit and $1,200 credit.Sales during 2010 were $3,000,000.It is estimated that 2 percent of sales will be uncollectible.The adjusting entry would include a credit to the allowance account for

A) $17,176
B) $60,000.
C) $17,200.
D) $18,000.