Assume the Mirtha Company Had the Following Balances at Year-End

Assume the Mirtha Company had the following balances at year-end. $\begin{array}{|l|r|r|}\hline \text { From the Balance Sheet } & 2018 & 2017 \\\hline \text { Accounts Receivable } & 1,560,200 & 1,210,92 \\\hline \text { Allowance for Doubtful Accounts } & (79,000) & (64,600) \\\hline \text { Accounts Receivable, Net } & 1,481,200 & 1,146,320\\\hline\end{array}$ Assume the company recorded no write-offs or recoveries during 2018.What was the amount of bad debt expense reported in 2018?

A) $79,000.
B) $64,600.
C) $28,800.
D) $14,400.