Sudan Ltd'S Allowance for Doubtful Accounts Was $85,000 at the End

Multiple Choice

Sudan Ltd.'s allowance for doubtful accounts was $85,000 at the end of 2020 and $105,000 at the end of 2019. For the year ended December 31, 2020, Sudan reported bad debt expense of $18,000 in its income statement. What amount did Sudan debit to allowance for doubtful accounts during 2020 to write off actual bad debts?

A) $38,000
B) $34,650
C) $20,000
D) $12,000