At the beginning of 2019, Gourmet Cupcakes, Inc. has the following ledger balances:

Accounts Receivable $42,000 (Debit)

Allowance for Bad Debts $6,000 (Credit)

During the year, credit sales amounted to $840,000. Cash collected on credit sales amounted to $750,0 and $17,000 has been written off. Gourmet Cupcakes uses the aging- of- receivables method to record bad debts expense. The estimate of uncollectible accounts was $28,000. The ending balance in the Allowance for Bad Debts is ________.

A) $22,000

B) $39,000

C) $17,000

D) $28,000