1.At December 31, 2014, Flossy Co. reported accounts receivable of $216,000 and an allowance for uncollectible accounts of $8,400. During 2015, accounts receivable increased by $22,000, and $7.800 of bad debts were written off. An analysis of Flossy Co.'s December 31, 2015, accounts receivable suggests that the allowance for uncollectible accounts should be 3% of accounts receivable. Bad debt expense for 2015 would be

a.$600

b.$7,800

c.$6,540

d.$7,140