The Amount of Uncollectible Accounts at the End of the Year

Multiple Choice

The amount of uncollectible accounts at the end of the year is estimated,using the aging of receivables method,to be $25,000.The balance in the Allowance for Doubtful Accounts account is an $8,000 credit before adjustment.Assuming no accounts are written off during the period,what will be the amount of bad debts expense for the period?

A) $8,000.
B) $17,000.
C) $25,000.
D) $33,000.