The Allowance for Uncollectible Accounts Currently Has a Debit Balance

The Allowance for uncollectible accounts currently has a debit balance of $200.The company's management estimates that 2.5% of net credit sales will be uncollectible.Net credit sales are $115,000.What will be the balance of the Allowance for uncollectible accounts reported on the balance sheet?

A) $2,675
B) $2,875
C) $3,275
D) $3,075