9. Destin Deals estimates its uncollectible accounts by aging its accounts receivable and applying percentages to various aged categories of accounts. Destin Deals' computes a total of $1,680 in estimated losses as of December 31, 2011. Its Accounts Receivable account has a balance of $56,400 and its Allowance for Uncollectible Accounts has an unused balance of $240 before adjustment at December 31, 2011. How much is bad debt expense that Destin Deals will report in 2011? A) $ 240 B) $1,920 C) $1,440 D) $1,680