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A trial balance before adjustments included the following:
| | Debit | | Credit |
| Sales | | | $1620000 |
| Sales returns and allowance | $56800 | | |
| Accounts receivable | 174000 | | |
| Allowance for doubtful accounts | | | 2510 |
If the estimate of uncollectible accounts is made by taking 4% of gross accounts receivables, the amount of the adjustment is
a) $9470.
b) $4450.
c) $6960.
d) $6860.
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