The Following Information Pertains to Lindsey Corp Lindsey Corp

The following information pertains to Lindsey Corp. at the at the end of the year: $$\begin{array} { l r } \text { Credit Sales } & \$ 150,000 \\\text { Accounts Payable } & 20,000 \\\text { Accounts Receivable } & 30,000 \\\text { Allowance for Uncollectible Accounts } & 800 \text { debit } \\\text { Cash Sales } & 5,500\end{array}$$ Lindsey Corp. uses the percentage-of-credit-sales method and estimates that 2% of the credit sales are uncollectible. After the year-end adjustment, what amount of bad debt expense would Lindsey report for the year?

A) $1,200.
B) $2,200.
C) $3,000.
D) $3,800.