Accelerated Solutions
the Following Information Is from the Company's Records

Accelerated Solutions
The following information is from the company's records for Year 1:
$\begin{array}{lr}\text { Accounts receivable - January 1, Year 1 } & 350,000 \\\text { Credit sales during Year 1 } & 1,200,000 \\\text { Collections from credit customers during Year 1 } & 850,000 \\\text { Customer accounts written off as uncollected during Year 1 } & 10,000 \\\text { Allowance for doubtful accounts -January 1, Year 1 } & 35,000 \\\text { Estimated uncollected accounts based on an aging analysis } & 50,000\end{array}$
-Refer to the figure Accelerated Solutions.If the aging method is used to estimate bad debts,what amount should be recorded as bad debt expense for Year 1?

A) $5,000
B) $15,000
C) $25,000
D) $50,000