On December 31, 2019 Before Adjusting Entries, Accounts Receivable for California

On December 31, 2019 before adjusting entries, Accounts Receivable for California Company had a debit balance of $200,000, and the Allowance for Doubtful Accounts had a credit balance of $6,000. Credit sales for the year were $1,600,000.
If credit losses are estimated at 1% of credit sales:

A) The balance of the Allowance for Doubtful Accounts will be $10,000 after adjustment.
B) The balance of the Allowance for Doubtful Accounts will be $22,000 after adjustment.
C) The balance of the Allowance for Doubtful Accounts will be $16,000 after adjustment.
D) Bad Debts Expense for the year will be $22,000.