During October, Pirates LLP has credit sales of $200,000. As a result of cash collection efforts, the October 31 Aging Schedule for Pirates LLP is as follows: Current $100,000 (1X is estimated to be uncollectible) 1-30 Days Past Due $50,000 (4% is estimated to be uncollectible) 31-60 Days Past Due $20,000 (5X is estimated to be uncollectible) 61-90 Days Past Due $10,000 (10x is estimated to be uncollectible) Greater than 90 Days Past Due $20,000 (50% is estimated to be uncollectible) Balance in Allowance for Doubtful Accounts on October 1 $3,000 credit If Pirates LLC uses the X of A/R method for estimated bad debts, what is the increase to bad debt expense on October 317 O $13,000 $14,000 O $15.000 $12.000