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 aging-of-accounts-receivable method. Management estimates that $35,000 of accounts receivable will be uncollectible. Which of the following will be the amount of Uncollectible accounts expense?

A) $30,000
B) $25,500
C) $34,500
D) $30,500