Cottage Sales Company Made Most of Its Sales on Credit $\begin{array}{llr} \text { Uncollectible Accounts Expense } &6,000\\ \text {Accounts receivable } &&6,000\\\end{array}$

Cottage Sales Company made most of its sales on credit during its first year of operation,2010.At the end of the year,accounts receivable amounted to $100,000.On December 31,2010,management reviewed the collectible status of the accounts receivable.Approximately $6,000 of the $100,000 of accounts receivable were estimated to be uncollectible.As per the accounts receivable aging method the adjusting entry that would be made on December 31 of that year is:

A) $\begin{array}{llr} \text { Uncollectible Accounts Expense } &6,000\\ \text {Accounts receivable } &&6,000\\\end{array}$

B) $\begin{array}{llr} \text { Allowance for Uncollectible Accounts } &10,000\\ \text { Uncollectible Accounts Expense } &&10,000\\\end{array}$

C) $\begin{array}{llr} \text { Uncollectible Accounts Expense } &6,000 \\ \text {Allowance for Uncollectible Accounts } &&6,000\\\end{array}$

D) $\begin{array}{llr} \text { Allowance for Uncollectible Accounts } & 10,000\\ \text { Accounts receivable } & & 10,000\\\end{array}$