Sudan Ltd'S Allowance for Doubtful Accounts Was $85,000 at the End

Multiple Choice

Sudan Ltd.'s allowance for doubtful accounts was $85,000 at the end of 2017 and $105,000 at the end of 2016.For the year ended December 31, 2017, Sudan reported bad debt expense of $18,000 in its income statement.What amount did Sudan debit to allowance for doubtful accounts during 2017 to write off actual bad debts?

A) $38,000
B) $34,650
C) $20,000
D) $12,000