Pauline Company Estimates the Allowance for Doubtful Accounts by Aging

Pauline Company estimates the allowance for doubtful accounts by aging its accounts receivable.At the end of 2018,the balance in the allowance account was $50,000.During 2019,the company wrote off $5,000 in bad debts and collected a $3,000 receivable that had been previously written off as uncollectable.At the end of 2019,the aging schedule indicated that the balance of the allowance for doubtful accounts should be $64,000.What is the bad debts expense for 2019?

A) $16,000
B) $19,000
C) $66,000
D) $69,000