Jack Company provides for bad debts expense at the rate of 2% of credit sales. The following data are available for 2013: Allowance for doubtful accounts, 1/1/13 (Cr.) $ 12,000 Accounts written off as uncollectible during 2013 9,000 Credit sales in 2013 1,500,000 The Allowance for Doubtful Accounts balance at December 31, 2013, should be $3,000 $27,000 $30,000 $33,000