Music Corporation
the Data Below Are for Music Corporation for 2017

Music Corporation
The data below are for Music Corporation for 2017.
?
$$\begin{array} { l r } \text { Accounts receivable-January 1,2017 } & \$ 236,000 \\\text { Credit sales during 2017 } & 820,000 \\\text { Collections from credit customers during 2017 } & 590,000 \\\text { Customer accounts written off as uncollectible during 2017 } & 8,000 \\\text { Allowance for doubtful accounts -January 1, 2017 } & 8,700 \\\text { Estimated uncollectible accounts based on an aging analysis } & 9,600\end{array}$$
-Refer to the data for Music Corporation. If the aging approach is used to estimate bad debts,what amount should be recorded as bad debts expense for 2017?

A) $8,000
B) $8,100
C) $8,700
D) $8,900