Bender Ltd Uses the Allowance Method of Accounting for Bad

Multiple Choice

Bender Ltd uses the allowance method of accounting for bad and doubtful debts. Their accounts show:
$$\begin{array}{l}\begin{array} { l r } \text { Sales } & \$ 140000 \\\text { Accounts receivable balance } 1 \text { July } 18 & 20000 \\\text { Accounts receivable balance 30 June } 19 & 28000 \\\text { Bad debts written off * } & 3000 \\\text { Discount allowed } & 9000\end{array}\\\text { [*] The direct write-off method is used. }\end{array}$$
The amount of bad debts actually written off during the year is:

A) $4 000
B) $7 600
C) $18 000
D) $21 600