The Following Information Is from the 2009 Records of Rawhide

The following information is from the 2009 records of Rawhide Leather Products.
$$\begin{array} { | l | r | } \hline \text { Accounts receivable, December 31, 2009 } & \$ 330,000 \text { (debit) } \\\hline \begin{array} { l } \text { Allowance for uncollectible accounts, December 31, 2009 } \\\text { prior to adjustment }\end{array} & 4,500 \text { (credit) } \\\hline \text { Net credit sales for } 2009 & 1,500,000 \\\hline \text { Accounts written off as uncollectible during } 2009 & 25,500 \\\hline \text { Cash sales during } 2009 & 270,000 \\\hline\end{array}$$ Uncollectible accounts expense is estimated by the percent-of-sales method. Management estimates that 2% of net sales is uncollectible. Which of the following will be the adjusting entry to record uncollectible accounts expense for 2009?

A)
$$\begin{array} { | l | l | l | l | } \hline \begin{array} { l } \text { Uncollectible accounts } \\\text { expense }\end{array} & & 30,500 & \\\hline & \begin{array} { l } \text { Allowance for uncollectible } \\\text { accounts }\end{array} & & 30,500 \\\hline\end{array}$$
B)
$$\begin{array} { | l | l | l | l | } \hline \begin{array} { l } \text { Allowance for uncollectible } \\\text { accounts }\end{array} & & 34,500 & \\\hline & \text { Accounts receivable } & & 34,500 \\\hline\end{array}$$
C)
$$\begin{array} { | l | l | l | l | } \hline \begin{array} { l } \text { Uncollectible accounts } \\\text { expense }\end{array} & & 30,000 & \\\hline & \begin{array} { l } \text { Allowance for uncollectible } \\\text { accounts }\end{array} & & 30,000 \\\hline\end{array}$$
D)
$$\begin{array} { | l | l | l | l | } \hline \begin{array} { l } \text { Uncollectible accounts } \\\text { expense }\end{array} & & 25,500 & \\\hline & \text { Accounts receivable } & & 25,500 \\\hline\end{array}$$