Mazarina starts the year with a $$5,000$ allowance for doubtful debts $($credit balance$).$ During the year, Mazarina makes $$450,000$ of credit sales and estimates that $2\%$ will be uncollectible given past business experience.

Assuming Mazarina utilises the credit sales approach, calculate bad debt expense.

Group of answer choices

$$14,000$

$$9,000$

$$4,000$

$$8,900$