Accounts Receivable Superior, Inc

Accounts receivable Superior, Inc. has a balance of $6,300,000 and the allowance for doubtful accounts has a credit balance of $44,400 at fiscal year-end prior to adjustment.
If the estimate of doubtful accounts determined by aging the receivables is $111,000, the amount of bad debts expense is:

A) $105,000
B) $ 66,600
C) $149,400
D) $ 44,400