Based on the Following Information If Bad Debts Are Estimated to Be 1 1/2% of

Based on the following information: $\begin{array}{ll}\text { Credit sales } & \$ 172,000 \\\text { Collections on accounts receivable during the year } & 170,000 \\\text { Cash sales } & 810,000 \\\text { Unadjusted balance in Allowance for Doubtful Accounts } & 40 \\\text { Sales returns and allowances for credit sales } & 2,000 \\\text { Accountsreceivable, beginning of the year } & 14,000\end{array}$ If bad debts are estimated to be 1 1/2% of ending accounts receivable, the adjusting entry to recognize bad debts will include a debit to Bad Debt Expense for

A) $170
B) $190
C) $210
D) $250