The Miller Company Earned $190,000 of Revenue on Account During

The Miller Company earned $190,000 of revenue on account during Year 2. There was no beginning balance in the accounts receivable and allowance accounts. During Year 2, Miller collected $136,000 of cash from its receivables accounts. The company estimates that it will be unable to collect 3% of its sales on account. The amount of uncollectible accounts expense recognized on the Year 2 income statement was:

A) $5,700.
B) $1,320.
C) $4,080.
D) $54,000.