On Dec31, 2011, Stilton Service Company's year-end, the unadjusted trial balance included the following into Total annual sales $1,128,000, including cash sales $507,500. Accounts Receivable had $237,500 balance and AFDA had $2,600 debit balance on Dec31, 2011. Which of the following entry is right if uncollectible rate is 3% and credit sales method is used? Select one: O A. Dr. Bad debt Expense 18,615 Cr. A/R 18,615 B. Dr. Bad debt expense 18,615 Cr. AFDA 18,615 C. Dr. Bad debt expense 16,015 Cr. A/R 16,015 D. Dr. Bad debt expense 16,015 Cr. AFDA 16,015