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【单选题】
某企业采用账款余额百分比法核算坏账。2004年年末 “账款”账户借方余额为200000元,“坏账准备”账户为贷方余额2000元。2005年,因A公司破产,A公司4000元的货款无法收回而核销,收回上年已确认为坏账的B公司账款2200元,年末账款借方余额为320000元。由于已得知客户甲已进入破产清算程序,甲账款10000元估计有80%无法收回,经董事会决议,对甲账款进行特别处理。则本期应计提的坏账准备金额为( )元。(按1%提取坏账准备)A.
11900
B.
12900
C.
10900
D.
13000
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