The Following Information Is Related to December 31 2021 Balances

Multiple Choice

The following information is related to December 31 2021 balances. $\begin{array}{lr}\text { Accounts receivable } & \$ 1,400,000 \\\text { Allowance for doubtful accounts } & 120,000 \\\text { Cash realizable value } & 1,280,000\end{array}$ During 2022 sales on account were $390000 and collections on account were $230000.Also during 2022 the company wrote off $22000 in uncollectible accounts.An analysis of outstanding receivable accounts at year end indicated that bad debts should be estimated at $144000.Bad debt expense for 2022 is:

A) $46000.
B) $24000.
C) $144000.
D) $ 2000.