Orr Co. prepared an aging of its accounts receivable at December 31, 20x5, and determined that the net realizable value of the receivables was $241424. Additional information is available as follows:

Allowance for uncollectible accounts at Jan 1, 20x5 - credit balance	$29023
Accounts written off as uncollectible during 20x5	21224
Accounts receivable at December 31, 20x5	268144
Uncollectible accounts recovery during 20x5	3243

For the year ended December 31, 20x5, Orr's bad debt expense would be:

a. $15678

b. $18921

c. $26720

d. $21224