Craigmont uses the allowance method to account for uncollectible accounts. Its year$-$end unadjusted trial balance shows Accounts Receivable of $$112,500$ and sales of $$965,000.$ If uncollectible accounts are estimated to be $0\mathrm{.}9\%$ of sales, what is the amount of the bad debts expense adjusting entry?

$$8,685$

$$8,885$

$$9,430$

$$7,940$