how much bad debt expense will be reported?

The account for Accounts Receivable shows a debit balance of $60,000. The Allowance for Doubtful Accounts has a credite balance of $9,000. Credit sales for the year were $400,000. It is estimated that about 4% of net sales on average is uncollectible. Using the percentage of sales method, how much bad debt expense will be reported on the income statement? O $25.000 $16.000 $2.400 O $7.000 $9.400