D. $23,000 12. Harris, Inc. reported the following balances (after adjustment) at the end of 2014 and 2013. 12/31/2014 12/31/2013 $105,000 $96,000 94,500 102,000 Total accounts receivable Net accounts receivable During 2014, Harris wrote off customer accounts totaling $3,200 and collected $800 on accounts written off in previous years. Harris' doubtful accounts expense for the year ending December 31, 2014 is A. $1,500. B. $2,400. C. $3,000. D. $3,900