Alec Company has sales on account of $90,000 in the month of January 2020 and estimates that 1% of credit sales will be uncollectible. In April 2020 Alec determined one customer that purchased on account in January for $900 was uncollectible and wrote off the $900. In what month and what amount would Alec recognize as bad debts expense.

A In each month January, February, March, April recognize bad debt expense of $225

B January recognize bad debt expense of $900

C April recognize bad debt expense of $900

D In each month of January and of April recognize bad debt expense of $450