At December $31,$ Amy Jo's Appliances had account balances in Accounts Receivable of $$309,000$ and in Allowance for Uncollectible Accounts of $$970($credit$)$ before adjustment. An analysis of Amy Jo's December $31$ accounts receivable suggests that the allowance for uncollectible accounts should be $4\%$ of accounts receivable. Bad debt expense for the year should be:

Multiple Choice

$$12,360.$

$$11,491.$

$$13,330.$

$$11,390.$