For the year ended December 31, 2017, Dent Co. estimated its allowance for uncollectible accounts using the year-end aging of accounts receivable. The following data are available:

Allowance for uncollectible accounts, 1/1/17 $126,000

Provision for uncollectible accounts during 2017 90,000

Uncollectible accounts written off, 11/30/17 104,000

Estimated uncollectible accounts per aging, 12/31/17 156,000

After year-end adjustment, the bad debt expense for 2017 should be

a. $104,000.

b. $90,000.

c. $156,000.

d. $134,000