The data below is for Randall Corporation Accounts receivable - December...

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Accounting

The data below is for Randall Corporation

Accounts receivable - December 31, 2019 $536,000
Customer accounts written off as uncollectible during the year: 8,000
Allowance for doubtful accounts - January 1, 2019 8,700
Estimated uncollectible accounts based on an aging analysis 10,600

If the aging approach is used to estimate bad debts, determine the bad debt expense for the year.

A. $8,000

B. $8,100

C. $8,700

D. $9,900

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