Can someone explain me this? The following information is from the 2019 records of...

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Accounting

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The following information is from the 2019 records of Uptown Antique Shop: Accounts receivable, December 31, 2019 Allowance for Bad Debts, December 31, 2019 prior to adjustment Net credit sales for 2019 Accounts written off as uncollectible during 2019 Cash sales during 2019 $44,000 (debit) 1,500 (debit) 180,000 13,000 27,000 Bad debts expense is estimated by the percent-of-sales method. Management estimates that 4% of net credit sales will be uncollectible. The ending balance of the Allowance for Bad Debts account after adjustment will be OA. $6,780 O B. $9,780 O C. $8,700 D, $5,700

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