Benton Corporation
the Data Below Are for Benton Corporation for 2017

Multiple Choice

Benton Corporation
The data below are for Benton Corporation for 2017.
?
$$\begin{array} { l r } \text { Accounts Receivable-January 1,2017 } & \$ 334,000 \\\text { Credit sales during } 2017 & 850,000 \\\text { Collections from credit customers during 2017 } & 725,000 \\\text { Customer accounts written off as uncollectible during 2017 } & 12,000 \\\text { Allowance for doubtful accounts (credit balance) } & \\\text { (after write-off of uncollectible accounts) } & 1,700 \\\text { Estimated uncollectible accounts based on an aging analysis } & 13,200\end{array}$$ ?
-Refer to the data for Benton Corporation. If the aging approach is used to estimate bad debts,what should the balance in Allowance for Doubtful Accounts be after the bad debts adjustment?

A) $26,900
B) $14,900
C) $13,200
D) $11,500