Benton Corporation
the Data Below Are for Benton Corporation for 2017

Benton Corporation
The data below are for Benton Corporation for 2017.
?
$$\begin{array} { l r } \text { Accounts Receivable-January 1,2017 } & \$ 334,000 \\\text { Credit sales during } 2017 & 850,000 \\\text { Collections from credit customers during 2017 } & 725,000 \\\text { Customer accounts written off as uncollectible during 2017 } & 12,000 \\\text { Allowance for doubtful accounts (credit balance) } & \\\text { (after write-off of uncollectible accounts) } & 1,700 \\\text { Estimated uncollectible accounts based on an aging analysis } & 13,200\end{array}$$ ?
-Refer to the data for Benton Corporation. If the aging approach is used to estimate bad debts,what amount should be recorded as bad debts expense for 2017?

A) $2,900
B) $11,500
C) $23,500
D) $26,900