At the beginning of the year, Sophia Bakery Supplies (SBS) had a balance in the allowance for doubtful accounts of $6,000. Throughout the year, SBS recovered $3,500 of accounts, and estimated bad debt expense to be $4,000. If the ending allowance for doubtful account balance is $9,500, what amount did SBS write-off during the year?

Select one:

a. $16,600

b. $4,000

c. $7,500

d. $11,000