At the beginning of 2019, Gourmet Cupcakes, Inc. has the following ledger balances: Accounts Receivable $44,000 (Debit) Allowance for Bad Debts $8,000 (Credit) During the year, credit sales amounted to $820,000. Cash collected on credit sales amounted to 5770,000, and $15,000 has been written off. Gourmet Cupcakes uses the aging-of-receivables method to record bad debts expense. The estimate of uncollectible accounts was $26,000. The ending balance in the Allowance for Bad Debts is O A. $18,000 OB. $15,000 O C. $26,000 OD. $33,000