historical art is the new business. During its first year of operations, credit sales were $40,000 and collections on credit sales for $30,000. One account of $600 was written off. Management uses the percent of sales method to account for bad debt expense and estimates 3% of credit sales to be uncollectible. The ending balance of the allowance for bad debts account is

a. $600

b. $1200

c. $282

d. $2082

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