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 $40,000. If the balance for the Allowance for Doubtful Accounts is a $9,000 credit before adjustment, what is the amount of bad debt expense for the period?

A) $9,000
B) $31,000
C) $40,000
D) $49,000