Freeman Corporation estimates uncollectible accounts using a percentage of outstanding accounts receivable. After the year-end adjustment for bad debt expense was made, the company's records reflected the following information:

Accounts written off	$ 1,600
Collection on accounts previously written off	300
Allowance for uncollectible accounts at January 1	1,700
Accounts receivable at December 31	100,000
Credit sales	900,000
Bad debt percentage	1.5%

The bad debt expense for the year was

$1,500

$1,400

13,500

$1,100