At the Beginning of 2019, Page Company's Allowance for Doubtful

At the beginning of 2019, Page Company's allowance for doubtful accounts is $24,000. During 2019, $8,500 was written off as uncollectible. On December 31, 2019, Page Company used an aging schedule of accounts receivable and determined that $21,060 of the accounts receivable would probably be uncollectible.
What would be the bad debts expense that should be reported on Page Company's 2019 income statement?

A) $ 2,940
B) $53,560
C) $11,440
D) $ 5,560