The Allowance for Bad Debts Account Has a Debit Balance

The Allowance for Bad Debts account has a debit balance of $9,000 before the adjusting entry for bad debts expense. After analyzing the accounts in the accounts receivable subsidiary ledger using the aging-of-receivables method, the company's management estimates that uncollectible accounts will be $11,000. What amount of bad debts expense will be reported on the income statement?

A) $8,000
B) $20,000
C) $2,000
D) $11,000