Jenny Farm estimates bad debt expense at 1/2% of credit sales. The company reported accounts receivable and allowance for uncollectable accounts of $471,000 and $1650 respectively, at dec. 31,2020.

During 2021, Jennys credit sales and collections were $315,000 and $319,000, respectively and $1,720 in accounts receivable were written off.

Jenny's 2021 bad debt expense is

A)$1575

B) $1505

C) $ 1650

D) $ 1720