Satin Corporation the Data Presented Below Is for Satin Corporation

Satin Corporation The data presented below is for Satin Corporation for the year ended December 31,2014.
Refer to information for Satin Corporation
If Satin uses 2% of net credit sales to estimate its bad debts,what will be the balance in the Allowance for Doubtful Accounts account after the adjustment for bad debts?

A) $33,000
B) $31,800
C) $27,000
D) $25,800