The following information is from the records of Mountainview Camera Shop: Accounts receivable, December...

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Accounting

The following information is from the records of Mountainview Camera Shop:
Accounts receivable, December 31,2018
Net credit sales for 2018
Accounts written off as uncollectible during 2018
$82,000(debit)
161,000
17,000
40,000
Cash sales during 2018
The company uses the direct write - off method for bad debts. What is the amount of bad debts expense?
A. $17,000
B. $82,000
C. $62,000
D. $40,000
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