The Following Information Is Related to December 31 2021 Balances

Multiple Choice

The following information is related to December 31 2021 balances. $\begin{array}{lr}\text { Accounts receivable } & \$ 3,150,000 \\\text { Allowance for doubtful accounts } & 270,000 \\\text { Cash realizable value } & \$ 2,880,000\end{array}$ During 2022 sales on account were $870000 and collections on account were $516000.Also during 2022 the company wrote off $48000 in uncollectible accounts.An analysis of outstanding receivable accounts at year end indicated that bad debts should be estimated at $324000.Bad debt expense for 2022 is

A) $102000.
B) $ 54000.
C) $324000.
D) $ 6000.