a. $8,620.

b. $9,720.

c. $10,820.

d. $1,100.

b. $9,720.

c. $10,820.

d. $1,100.

**Answer:**

**c. $10,820.
**

**Explanation:**

The computation of the amount of the adjustment for uncollectible accounts is shown below

**= Account receivable reported × given percentage + debit balance of allowance for uncollectible accounts**

= $243,000 × 4% + $1,100

= $9,720 + $1,100

= $10,820

**hence, the amount of the adjustment for uncollectible accounts is $10,820**

**Therefore the correct option is c **

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