Use the Following Information for Questions Below

Use the following information for questions below
Bailey Inc.'s books revealed the following data for 2020 after all adjustments were made:
Cash sales        $825,000
Sales returns (on credit sales)    35,000
Allowance for doubtful accounts (credit balance)     3,800
Credit sales    575,000
Accounts receivable     168,000
Bailey estimates bad debt expense based on 2% of net credit sales.
-The bad debt expense for 2020 was

A) $10,800.
B) $11,500.
C) $14,600.
D) $3,360.