The Following Information Is Available for Thomas Company

The following information is available for Thomas Company:

As a result of a review and aging of accounts receivable, it has been determined that the Allowance for Doubtful Accounts should show a balance of $2,100 at December 31, 2011. What amount should Thomas record as bad debt expense for the year ended December 31, 2011?

A) $2,200
B) $1,900
C) $2,100
D) $2,000