A company made a sale on account to $T.$ Jomes for $$5,700.$ Mr$.$ Jones paid $$3,500$ and the company does not expect to collect the balance. Using the direct write $-$ off method, what is the

amount of bad debts expense?

A$.$ $$5,700$

B$.$ $$3,500$

C$.$ $$9,200$

D$.$ $$2,200$