Accelerated Solutions the Following Data Are from the Company's Records

Accelerated Solutions The following data are from the company's records for 2012:
$\begin{array}{ll}\text { Accounts receivable-J anuary 1, 2012 } & \$ 350,000 \\\text { Credit sales during 2012 } & 1,200,000 \\\text { Collections from cre dit customers during 2012 } & 850,000 \\\text { Customer accounts written off as uncollected during 2012 } & 10,000 \\\text { Allowance for doubtul accounts-Jamuaty 1, 2012 } & 35,000 \\\text { Estimated uncollected accounts bassed on an aging analysis } & 50,000\end{array}$
-Refer to Accelerated Solutions.If the aging approach is used to estimate bad debts,find the balance in the Allowance for Doubtful Accounts after the bad debt expense adjustment.

A) $ 5,000
B) $15,000
C) $25,000
D) $50,000