Bert had accounts receivable of $360,000 and an allowance for doubtful accounts of $13,600 just before writing off as worthless an account receivable from Ernie Company of $2,700. After writing off this receivable what would be the balance in Bert's Allowance for Doubtful Accounts?

A) $10,900 credit balance.

B) $13,600 credit balance.

C) $10,900 debit balance.

D) $16,300 credit balance.