On December 31, Hill Company has a $150,000 debit balance in Accounts Receivable. The Allowance for Uncollectible Accounts has a $2,100 credit balance. Sales total $800,000. Hill estimates 2% of its sales may be uncollectible, and from aging accounts receivable, Hill determines that $14,000 of accounts receivable may be uncollectible. Using the percentage of A/R method, the Bad Debt Expense would be: $11,900. $16,100. $14,000. $16,000