Coronado Industries prepared an aging of its accounts receivable at December 31, 2020 and determined that the amount expected to be collected was $904500. Additional information is available as follows:

	Allowance for uncollectible accounts at 1/1/20credit balance	$100000
	Accounts written off as uncollectible during 2020	68000
	Accounts receivable at 12/31/20	981000
	Uncollectible accounts recovered during 2020	15600

For the year ended December 31, 2020, Coronado's bad debt expense would be??

A. $28900.

B. $76500.

C. $68000.

D. $47600.