8.At the beginning of2019, Patriots, Inc. has the following accountbalances:

Accounts Receivable$45,000 (Debit)

Allowance for Bad Debts$5,000 (Credit)

Bad Debts Expense $0

During theyear, credit sales amounted to $800,000. Cash collected on credit sales amounted to $750,000, and $16,000 has been written off. At the end of theyear, the company adjusted for bad debts expense using the percent of sales method and applied arate, based on pasthistory, of 2.5%. The amount of bad debts expense for 2019 is________.

A.$20,000

B. $39,875

C. $16,000

D. $ 9, 000

9.The Allowance for Bad Debts account has a credit balance of $3,000 before the adjusting entry for bad debts expense. Thecompany's management estimates that

3% of net credit sales will be uncollectible for the year 2019. Net credit sales for the year amounted to $270,000. What is the amount of Bad Debts Expense reported on the income statement for2019?

A.

$4,050

B.

$5,100

C.

$11,100

D.

$ 8, 100