Music Corporation The data below are for Music Corporation for 2017: Accounts receivableJanuary 1, 2017 $236,000 Credit sales during 2017 820,000 Collections from credit customers during 2017 590,000 Customer accounts written off as uncollectible during 2017 8,000 Allowance for doubtful accountsJanuary 1, 2017 8,700 Estimated uncollectible accounts based on an aging analysis 9,600 Refer to the data for Music Corporation. If the aging approach is used to estimate bad debts, what amount should be recorded as bad debts expense for 2017? a. $8,000 b. $8,700 c. $8,100 d. $8,900