Lynx Corp
the Data Presented Below for Lynx Corp ?
-See the Data for Lynx Corp

Lynx Corp.
The data presented below for Lynx Corp.are for the year ended December 31,2017:
?
$$\begin{array} { l r } \text { Sales (100\% on credit) } & \$ 1,000,000 \\\text { Sales returns } & 30,000 \\\text { Accounts receivable (December 31,2017) } & 170,000 \\\text { Allowance for doubtful accounts (credit balance) } & \\\quad \text { (before adjustment at December } 31,2017 ) & 1,300 \\\text { Estimated amount of uncollectible accounts based on aging analysis } & 14,000\end{array}$$ ?
-See the data for Lynx Corp. If Lynx Corp.uses the aging of accounts receivable approach to estimate its bad debts,what amount will be reported as bad debts expense for 2017?

A) $12,700
B) $13,700
C) $14,000
D) $15,300