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 accounts receivable aging method,the entry to record the Uncollectible Accounts Expense is:
a.Uncollectible Accounts Expense 21,500
Allowance for Uncollectible Accounts 21,500
b.Uncollectible Accounts Expense 17,000
Allowance for Uncollectible Accounts 17,000
c.Uncollectible Accounts Expense 20,000
Allowance for Uncollectible Accounts 20,000
d.Uncollectible Accounts Expense 23,000
Allowance for Uncollectible Accounts 23,000