The Allowance for Bad Debts Account Has a Credit Balance

The Allowance for Bad Debts account has a credit balance of $5,000 before the adjusting entry for bad debts expense.The company's management estimates that 5% of net credit sales will be uncollectible for the year 2017.Net credit sales for the year amounted to $280,000.What is the amount of Bad Debts Expense reported on the income statement for 2017?

A) $14,000
B) $19,000
C) $7,000
D) $9,000