Temper Company Has Credit Sales of $3 Assuming the Company Uses the Percent of Accounts Receivable Method,what

Temper Company has credit sales of $3.10 million for year 2010.Temper estimates that 2% of accounts receivable will remain uncollectible.Historically,.9% of sales have been uncollectible.On December 31,2010,the company's Allowance for Doubtful Accounts has an unadjusted debit balance of $2,575.Temper prepares a schedule of its December 31,2010,accounts receivable by age.Based on past experience,it estimates the percent of receivables in each age category that will become uncollectible.This information is summarized here:
$$\begin{array} {c l c} \begin{array} { c } \text { December 31,2010 } \\\text { Accounts Receivable }\end{array} & { \begin{array} { c } \text { Age of Accounts } \\\text { Receivable }\end{array} } & \begin{array} { c } \text { Expected Percent } \\\text { Uncollectible }\end{array} \\\hline 620,000 & \text { Not yet due } & 1.05 \% \\248,000 & 1 \text { to } 30 \text { days past due } & 1.80 \\49,600 & 31 \text { to } 60 \text { days past due } & 6.30 \\24,800 & \text { 61 to } 90 \text { days past due } & 31.75 \\4,960 & \text { Over } 90 \text { days past due } & 66.00\end{array}$$
Assuming the company uses the percent of accounts receivable method,what is the amount that Temper will enter as the Bad Debt Expense in the December 31 adjusting journal entry?

A) $18,947.20
B) $16,372.20
C) $23,024.40
D) $27,900.00
E) $21,522.20