Bert had accounts receivable of $305,000 and an allowance for doubtful accounts of $12,300 just before writing off as worthless an account receivable from Ernie Company of $1,600. After writing off this receivable what would be the balance in Bert's Allowance for Doubtful Accounts?

A. $10,700 debit balance.

B. $12,300 credit balance.

C. $13,900 credit balance.

D. $10,700 credit balance.