The Accounts Receivable Clerk Had Prepared the Following Aging of Northumberland

Multiple Choice

The accounts receivable clerk had prepared the following aging of Northumberland Corp's accounts receivable.The current balance in the allowance for uncollectible receivables is $9,800 CR.What is the bad debt expense for the year? $\begin{array}{ccc}\text { Date since due: } & \$ & \% \text { uncollectible } \\0-30 \text { days } & 500,000 & 1 \% \\30-60 \text { days } & 200,000 & 4 \% \\\text { Over } 60 \text { davs } & 100,000 & 10 \%\\\text { Total }&\$800,000&5 \% \text { (average) }\end{array}$

A) $13,200
B) $23,000
C) $32,800
D) $40,000