The Following Information Is Related to December 31, 2013 Balances

The following information is related to December 31, 2013 balances. During 2014 sales on account were $580,000 and collections on account were $344,000. Also during 2014 the company wrote off $32,000 in uncollectible accounts. An analysis of outstanding receivable accounts at year end indicated that bad debts should be estimated at $216,000. Bad debt expense for 2014 is

A) $ 68,000.
B) $ 36,000.
C) $216,000.
D) $ 4,000.