Clark Company estimated the net realizable value of its accounts receivable as of December 31, 2016, to be $174,000 based on an aging schedule of accounts receiv information: The accounts receivable balance on December 31, 2016 was $185,800. Uncollectible accounts receivable written off during 2016 totaled $12,900. The allowance for doubtful accounts balance on January 1, 2016 was $16,800. How much is Clark's 2016 bad debt expense? O $11,800