Suppose That the Balance of a Company's Allowance for Uncollectible

Suppose that the balance of a company's Allowance for Uncollectible Accounts was $6,200 (credit) at the end of 2012, prior to any adjustments. The company estimated that the total of uncollectible accounts in its accounts receivable was $44,300 at the end of 2012. Total accounts receivable were $150,000 on December 31, 2012, and total credit sales for 2012 were $330,000. What amount of bad debt expense would appear in the company's 2012 income statement, assuming the company uses the percentage-of-receivables method?

A) $38,100.
B) $105,700.
C) $33,000.
D) $50,500.