During 2018, Yellow Corp. made sales of $375,000 on the account. The balances in its Accounts Receivable and Allowance for Doubtful Accounts on December 31, 2018 were $100,000 and $15,000 (Credit) respectively. An aging schedule indicated that $22,000 of the receivables would prove uncollectible. The amount of bad debts expense that had to be recorded was?

$37,000  

$15.000

$7.000  

$22.000