Benton Corporation The data below is for Benton Corporation for 2015.
Accounts Receivable - January 1, 2015	$334,000
Credit sales during 2015	850,000
Collections from credit customers during 2015	725,000
Customer accounts written off as uncollectible during 2015 Allowance for Doubtful Accounts [Credit Balance] (After write-off of uncollectible accounts)	12,000 1,700
Estimated uncollectible accounts based on an aging analysis	13,200

Refer to the data for Benton Corporation.

What is the balance of Accounts Receivable at December 31, 2015?

a. $209,000

b. $225,000 c. $447,000 d. $459,000

-Refer to the data for Benton Corporation.

If the aging approach is used to estimate bad debts, what amount should be recorded as bad debt expense for 2015?

a. $ 2,900 b. $11,500 c. $23,500 d. $26,900

Refer to the data for Benton Corporation.

If the aging approach is used to estimate bad debts, what should the balance in the Allowance for Doubtful Accounts be after the bad debts adjustment?

a. $26,900 b. $14,900 c. $13,200 d. $11,500