At the Beginning of 2014,Mark's Sales Had the Following Ledger

At the beginning of 2014,Mark's sales had the following ledger balances: During the year there were $450,000 of credit sales,$460,000 of collections,and $3,700 of write-offs.At the end of the year,Mark's adjusted for uncollectible account expense using the aging method,and calculated an amount of $1,600 as their estimate of uncollectible accounts.
-At the end of the year,what was the balance in the Uncollectible account expense?

A) $2,300
B) $5,400
C) $4,300
D) $2,700