At the Beginning of 2017,Yummy Cupcakes,Inc

At the beginning of 2017,Yummy Cupcakes,Inc.has the following ledger balances: Accounts Receivable $40,000 (Debit)
Allowance for Bad Debts $7,000 (Credit)
During the year,credit sales amounted to $810,000.Cash collected on credit sales amounted to $760,000,and $16,000 has been written off.Yummy Cupcakes uses the aging-of-receivables method to record bad debts expense.The estimate of uncollectible accounts was $26,000.The ending balance in the Allowance for Bad Debts is ________.

A) $35,000
B) $16,000
C) $26,000
D) $19,000