At year end, Accounts Receivable had a balance of $810,000 and it is estimated that 2% of accounts receivable will be uncollectible. The Allowance for Bad Debts account has a credit balance of $5,000 and the company use the percent-of-receivables method to record bad debts expense. The adjusted balance in the Allowance for Bad Debts account should be a credit of O A. $21,100 B. $16,200 O C. $16,100 O D. $11,200