A Newly Created Design Business Called Smart Art Is Just

A newly created design business called Smart Art is just finishing up its first year of operations.During the year,there were credit sales of $40,000 and collections of $36,000.One account for $650 was written off.Smart Art uses the aging method to account for uncollectible account expense,and has calculated an amount of $200 as their estimate of uncollectible amounts at year-end.
-At the end of the year,what is the ending balance in Uncollectible account expense?

A) $150
B) $800
C) $200
D) $850