Accounts Receivable Michelin, Inc

Accounts receivable Michelin, Inc. has a balance of $2,100,000 and the allowance for doubtful accounts has a credit balance of $14,800 at fiscal year-end prior to adjustment.
If the estimate of doubtful accounts determined by aging the receivables is $37,000, the amount of bad debts expense is:

A) $35,000
B) $22,200
C) $49,800
D) $14,800