Joyner Distribution Is Estimating Its Uncollectible Accounts Expense at December

Joyner Distribution is estimating its uncollectible accounts expense at December 31, 2010 based on the following information:
Sixty percent of Joyner's total sales for 2010 are credit sales. Based on past experience, Joyner estimates that 5% of credit sales will be uncollectible. What is uncollectible accounts expense for 2010?

A) $100,000
B) $125,000
C) $200,000
D) $300,000
E) $500,000