Z Company Obtained the Following Balances from Its Computerized Accounting

Z Company obtained the following balances from its computerized accounting information system at the end of the year before adjustments: The company estimates that 2% of net sales will be uncollectible.After the correct adjusting entry has been made,the allowance for uncollectible accounts will be:

A) $(4,100) .
B) $(3,900) .
C) $(4,000) .
D) $(1,100) .