The Allowance for Bad Debts Account Has a Debit Balance

The Allowance for Bad Debts account has a debit balance of $8,000 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 $13,000.What amount of bad debts expense will be reported on the income statement?

A) $6,000
B) $21,000
C) $5,000
D) $13,000