A-One Construction the Following Data Are from the Company's Records

A-One Construction The following data are from the company's records for 2012:
$\begin{array}{l} \text { Accounts Re ceivable-January 1,2012 } &\$ 455,000 \\ \text {Credit sales during 2012 } &900,000 \\ \text { Collections from cre dit customers duing 2012 } &825,000 \\ \text {Customer ac counts written off as uncollected duing 2012 } &15,000 \\ \text { Allowance for Doubtful Accounts } &\\ \text { (After write-off of uncollected accounts) } &2,100 \\ \text { Estimated uncollected accounts based on an aging analysis } &29,200\end{array}$
-Refer to A-One Construction.If the aging approach is used to estimate bad debts,what amount should be recorded as bad debt expense for 2012?

A) $ 2,100
B) $27,100
C) $29,200
D) $31,300