Clearwater Co. reported sales revenue of $5,400 in its income statement for the year ended December 31, 2019. The Accounts Receivable account decreased from $1,300 to $1,200 during 2019. The Allowance for Uncollectible Accounts decreased by $250 during 2019. Cash collected from customers was $5,000. Clearwater Co. uses the allowance method for recording bad debts; write-offs and year-end estimates are properly recorded. Bad Debt Expense for 2019 was:

a.$650

b.$150

c.$50

d.$250

e.$1,050