i couldn't feel the last option was 28,000

Creek Company uses the percentage of credit sales method in determining its bad debt expense. The following information comes from the accounting records of Creek Company Cash sales $ 280,000 Credit sales 720,000 Total salon 1,000,000 credit balance in the allowance for Doubtful Accounts 2.000 Bad debt loss rate 30 What is the estimated bad debt expense? Multiple Choice $23.600 $21,600 $30.000