The CHS Company Has Provided the Following Information: • Accounts

Multiple Choice

The CHS Company has provided the following information: • Accounts receivable written-off as uncollectible during the year amounted to $11,500.
• The accounts receivable balance at the beginning of the year was $150,000.
• The accounts receivable balance at the end of the year was $210,000.
• The allowance for doubtful accounts balance at the beginning of the year was $14,000.
• The allowance for doubtful accounts balance at the end of the year after the recording of bad debt expense was $12,900.
• Credit sales during the year totaled $900,000.
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How much was CHS Company's bad debt expense?

A) $11,500.
B) $12,900.
C) $10,400.
D) $14,000.