At the Beginning of 2018,Uptown Travel Company Has the Following

At the beginning of 2018,Uptown Travel Company has the following account balances: Accounts receivable $45,000 (Debit)
Allowance for Bad Debts $6000 (Credit)
During the year,credit sales were $850,000.Cash collected on credit sales was $770,000,and $17,000 was written off.Uptown uses the aging-of-receivables method to record bad debts expense.The amount estimated as uncollectible was $26,000.The amount of Bad Debts Expense for 2018 is ________.

A) $37,000
B) $26,000
C) $11,000
D) $9000