LL Bean has a credit balance of $1,000 in the allowance for doubtful accounts on December 31, 2020. In January 2021, LL Bean writes off $1,600 of bad debts but subsequently recovers $400. At the end of January 2021, LL Bean estimates that $2,000 of accounts receivable will not be collected. The amount charged to bad debt expense is:

Group of answer choices

a.) $1,000

b.) $1,600

c.) $1,800

d.) $2,000

e.) $2,200