Abbott Company uses the allowance method of accounting for uncollectible accounts. Abbott estimates that $3\%$ of credit sales will be uncollectible. On January $1,$ the Allowance for Doubtful Accounts had a credit balance of $$2,400.$ During the year, Abbott wrote off accounts receivable totaling $$1,800$ and made credit sales of $$100,000.$ After the adjusting entry, the December $31$ balance in Bad Debt Expense will be $q,$

$$ $$1,200$

$$3,000$

$$3,600$

$$7,200$