Charmed,Inc

Charmed,Inc.had credit sales for the period of $142,000.The balance in Allowance for Doubtful Accounts is a debit of $643.If Charmed estimates that 2% of credit sales will be uncollectible,what is the required journal entry to record estimated uncollectible accounts?

A) Debit Bad Debt Expense,$2,840;credit Allowance for Uncollectible Accounts,$2,840.
B) No entry is required.
C) Debit Bad Debt Expense,$3,483;credit Allowance for Uncollectible Accounts,$3,483.
D) Debit Bad Debt Expense,$2,197;credit Allowance for Uncollectible Accounts,$2,197.