2. The following information is available for Handon Corp.:

Accounts receivable aging schedule at 12/31/12:

		Percent
Age	Amount	Uncoll.
0-90	$21,600	2
90-180	$8,100	6
over 180	$7,290	10

Additional information:

Allowance for doubtful accounts balance at 1/1/12	$7,020.0
Write-offs during 2012	$6,318.0
Accounts receivable balance at 1/1/12	$77,220.0

For 2012, Handon will report bad debt expense in the amount of:

a. $945

b. $702

c. $13,338

d. $1,647

e. $6,318.