The Following Information Is from the Records of Mountainview Camera

Multiple Choice

The following information is from the records of Mountainview Camera Shop: $$\begin{array} { | l | l | } \hline \text { Accounts receivable, December 31, 2018 } & \$ 81,000 \text { (debit) } \\\hline \text { Net credit sales for 2018 } & 161,000 \\\hline \text { Accounts written off as uncollectible during 2018 } & 15,000 \\\hline \text { Cash sales during 2018 } & 45,000 \\\hline\end{array}$$ The company uses the direct write-off method for bad debts.What is the amount of bad debts expense?

A) $81,000
B) $45,000
C) $65,000
D) $15,000