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 uncollectibles is $9,800 DR.What is the bad debt expense for the year? $\begin{array}{lrc}\text { Age since due }&\text { Amount }&\text { \% uncollectible }\\\hline0-30 \text { days } & \$ 500,000 & 1 \% \\30-60 \text { days } & 200,000 & 4 \% \\\text { over } 60 \text { days } & 100,000 & 10 \% \\\text { Total } & \$ 800,000 & 5 \% \text { (average) }\end{array}$

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