How is the correct answer 8900? How is it not 9600?

31. The following information relates to Meta Corp Accounts Receivable on January 1,2015 Credit sales during 2015 Cash received from customer (59% relate to credit accounts) Customer accounts written off as uncollectible during 2015 Allowance for doubtful accounts on January 1,2015 Estimated uncollectible accounts based on an aging of A/R analysis S 236,000 820,000 1,000,000 8,000 8,700 9,600 If Meta uses the 'aging of A/R' estimation method to estimate bad debts, what amount of bad debt expense will Meta report on its 2015 income statement? A) $ 900 C) $8,900 B) $8,700 D) $9,600