Accounts receivable, December 31, 2009: $330,000 (debit)

Allowance for uncollectible accounts, December 31, 2009 prior to adjustment: $4,500 (credit)

Net credit sales for 2009: $1,500,000

Accounts written off as uncollectible during 2009: $25,500

Cash sales during 2009: $270,000

Uncollectible accounts expense is determined by the direct write-off method. Which of the following will be amount of uncollectible accounts expense?

A) $34,500
B) $25,500
C) $30,500
D) $30,000
E) All of the above