For a Company that uses the aging of accounts receivable approach to estimate its bad debts. what amount will be reported as bad debt expense for 2009. given the data presented below: Credit Sales: $1,400,000 Sales Returns: $30,000 Accounts Receivable (December 31, 2009): $170,000 Allowance for Doubtful Accounts (before adjustment at December 31,2009 ): $1,300 credit Estimated amount of uncollectible accounts based on an aging analysis: $14,000 a) $13,700 b) $15,300 c) $14,000 d) $12,700