The Stevens Company Provided $45,000 of Services on Account During

The Stevens Company provided $45,000 of services on account during 2014, its first year in operation. During 2014, Stevens collected $34,000 of cash from its receivables accounts. The company estimates that it will be unable to collect 2% of its revenues on account.
The amount of uncollectible accounts expense recognized on the 2014 income statement was

A) $600.
B) $900.
C) $1,350.
D) $300.