The following information pertains to Lightning Inc., at the end of the year:     Credit Sales$60,000  Accounts Payable 10,000  Accounts Receivable 7,000  Allowance for Uncollectible Accounts 400 creditCash Sales 20,000  Lightning uses the percentage-of-credit-sales method and estimates 1% of sales are uncollectible. What is the ending balance of the allowance account after the year-end adjustment?

A. $1,200.
B. $1,000.
C. $600.
D. $200.


Answer: B

Business

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