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【单选题】
某企业根据款项收回风险的估计，决定对账款、票据和其他款按其余额的5%计提坏账准备。2010年12月1日，“坏账准备”账户贷方余额为30000元。2010年12月31日，“账款”账户借方余额为700000元，“票据”账户借方余额为200000元，“其他款”账户借方余额为100000元。该企业2010年12月31日应补提的坏账准备为( )元。A.
10000
B.
20000
C.
70000
D.
80000
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A.
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B.
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C.
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D.
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A.
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B.
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C.
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D.
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