The Following Information Is from the 2017 Records of Robin

The following information is from the 2017 records of Robin Antique Shop: $\begin{array}{|l|r|}\hline\text { Accounts receivable, December } 31,2017 & \$ 44,000 \text { (debit) }\\\hline\text { Allowance for Bad Debts, December 31, } \\\text { prior to adjustment }& 1,100 \text { (debit) } \\\hline \text { Net credit sales for } 2017 & 176,000 \\\hline \text { Accounts written off as uncollectible during } & \\2017 & 11,000 \\\hline \text { Cash sales during } 2017 & 27,000\\\hline\end{array}$ Bad debts expense is estimated by the percent-of-sales method.Management estimates that 5% of net credit sales will be uncollectible.The ending balance of the Allowance for Bad Debts account after adjustment will be ________.

A) $9,900
B) $9,050
C) $11,250
D) $7,700