Using the Allowance Method, the Uncollectible Accounts for the Year

Multiple Choice

Using the allowance method, the uncollectible accounts for the year is estimated to be $28,000. If the balance for the Allowance for Doubtful Accounts is a $7,000 credit before adjustment, what is the amount of bad debts expense for the period?

A) $7,000
B) $21,000
C) $28,000
D) $35,000