Libby Company uses the percentage of credi sales method for calculating Bad Debt Expense. The company reported $$216,000$ in total sales during the year, $$178,000$ of which were on credit Libby has experienced bad debt losses of $5\%$ of credit sales in prior periods. What is the estimated amount of Bad Debt Expense for the year?

$.$$$10,800$

$$8,900$

$$38,000$

$$1,900$

None of the above.