Kangaroo, Inc. had a $$280,000$ beginning balance in Accounts Receivable and a $$10,000$ credit balance in the Allowance for Doubtful Accounts. During the year, credit sales were $$1,600,000$ and customers$$ accounts collected were $$1,620,000.$ Also, $$8,000$ in worthless accounts were written off. An aging of the accounts indicates that $5\%$ of the end$-$of$-$the$-$year Accounts Receivable balance is doubtful for collection.

What amount of Bad Debts Expense should be provided at year$-$end?

Question $31$ options:

A$)$

$$14,600$

B$)$

$$12,600$

C$)$

$$15,200$

D$)$

$$10,600$