Clark Company estimated the net realizable value of its accounts receivable as of December 31, 2019, to be $181,000, based on an aging schedule of accounts receivable. Clark has also provided the following information:

• The accounts receivable balance on December 31, 2019 was $194,200.
• Uncollectible accounts receivable written off during 2019 totaled $13,600.
• The allowance for doubtful accounts balance on January 1, 2019 was $18,200.

How much is Clark's 2019 bad debt expense?

Multiple Choice

A)$13,200.

B)$8,600.

C)$4,600.

D)$17,800.