The CHS Company Has Provided the Following Information

Multiple Choice

The CHS Company has provided the following information:
Accounts receivable written-off as uncollectible during the year amounted to $11,500.
The accounts receivable balance at the beginning of the year was $150,000.
The accounts receivable balance at the end of the year was $210,000.
The allowance for doubtful accounts balance at the beginning of the year was $14,000.
The allowance for doubtful accounts balance at the end of the year after the recording of bad debt expense was $12,900.
Credit sales during the year totaled $900,000.
How much was CHS Company's bad debt expense?

A) $11,500
B) $12,900
C) $10,400
D) $14,000