Using the Aging-Of-Accounts-Receivable Method,you Estimate That Total Uncollectible Accounts Are

Using the aging-of-accounts-receivable method,you estimate that total uncollectible accounts are $3,800.The Allowance for Uncollectible Accounts prior to adjustment has a debit balance of $1,100.The amount of the adjusting entry should be:

A) $4,900
B) $3,800
C) $2,700
D) $1,100