At the beginning of 2019, Gourmet Cupcakes, Inc. has the following ledger balances Accounts Receivable Allowance for Bad Debts $40,000 (Debit) $5.000 (Credit) During the year, credit sales amounted to $800,000 Cash collected on credit sales amounted to $750,000, and $18,000 has been written off Gourmet Cupcakes uses the aging-of-receivables mehed to reces bad debts expense The estimate of uncollectible accounts was $28,000. The ending balance in the Allowance for Bad Debts is OA. $28,000 OB. $41,000 OC. $18,000 OD. $23,000