Benson Companyestimates its uncollectible accounts by aging its accounts receivable and applying percentages to various aged categories of accounts. Benson computes a total of $1,800 in estimated uncollectible accounts as of December 31, 2013. Its Accounts Receivable account has a balance of $56,400 and its Allowance for Doubtful Accounts has a credit balance of $300 before adjustment at December 31, 2013.

How much bad debts expense will Benson Company report in 2013?

Select one:

A. $ 240B. $1,680C. $1,500D. $1,920