Mellon Corporation the Data Presented Below Is for Mellon Corporation for the for the Year

Mellon Corporation
The data presented below is for Mellon Corporation for the year ended December 31, 2015:
-Refer to the data for Mellon Corporation.
If Mellon estimates its bad debts at 2% of net credit sales, what amount will be reported as bad debt expense for 2015?

A) $25,800
B) $27,000
C) $28,800
D) $30,000