Jill Company Provides for Bad Debt Expense at the Rate

Multiple Choice

Jill Company provides for bad debt expense at the rate of 3% of credit sales. The following data are available for 2016: $\begin{array}{ll} \text {Allowance for doubtful accounts, \( 1 / 1 / 16(\mathrm{Cr} \) .) } &\$15,000\\ \text { Accounts written off as uncollectible during 2016 } &9,000\\ \text { Credit sales in 2016 } &1,000,000\end{array}$

The Allowance for Doubtful Accounts balance at December 31 2016 should be

A) $45000.
B) $24000.
C) $30000.
D) $36000.