The Following Information Is from the 2019 Records of Fast

Multiple Choice

The following information is from the 2019 records of Fast Lane Racing Gear: $$\begin{array} { | l | l | } \hline \text { Accounts receivable, December 31, 2019 } & \$ 40,000 \text { (debit) } \\\hline \text { Allowance for Bad Debts, December 31,2019 prior to adjustment } & 2000 \text { (debit) } \\\hline \text { Net credit sales for 2019 } & 175,000 \\\hline \text { Accounts written off as uncollectible during 2019 } & 18,000 \\\hline \text { Cash sales during 2019 } & 30,000 \\\hline\end{array}$$ Bad debts expense is estimated by the aging-of-receivables method.Management estimates that $9000 of accounts receivable will be uncollectible.Calculate the ending balance of Allowance for Bad Debts,after the adjustment for bad debts expense,at December 31,2019.

A) $5250
B) $13,000
C) $8000
D) $9000