The General Ledger Account for Accounts Receivable Shows a Debit

The general ledger account for Accounts Receivable shows a debit balance of $50,000.Allowance for Uncollectible Accounts has a credit balance of $3,000.Net sales for the year were $500,000.In the past,3 percent of sales have proved uncollectible,and an aging of accounts receivable resulted in an estimate of $20,000 of uncollectible accounts receivable.
Using the percentage of net sales method,the entry to record the Uncollectible Accounts Expense is:
a.Uncollectible Accounts Expense 12,000
Allowance for Uncollectible Accounts 12,000
b.Uncollectible Accounts Expense 15,000
Allowance for Uncollectible Accounts 15,000
c.Uncollectible Accounts Expense 18,000
Allowance for Uncollectible Accounts 18,000
d.Uncollectible Accounts Expense 20,000
Allowance for Uncollectible Accounts 20,000