At the beginning of the year, Theresas Bakery Supplies (TBS) had a balance in the allowance for doubtful accounts of $7,000. Throughout the year, TBS recovered $4,500 of accounts, and estimated bad debt expense to be $3,000. If the ending allowance for doubtful account balance is $8,500, what amount did TBS write-off during the year?

Select one:

a. $7,500

b. $14,000

c. $6,000

d. $9,000