The third stage in Simon's description of decision making is choice

Using the percentage of net sales method, uncollectible accounts expense for the year is estimated to be $44,000. If the balance of the Allowance for Uncollectible Accounts is a $9,000 credit before adjustment, what is the balance after adjustment?

A) $9,000 B) $35,000 C) $44,000 D) $53,000

In the context of incremental decision model, describe the selection phase of decision making