Pauline Company estimates the allowance for doubtful accounts by aging its accounts receivable. At the end of 2021, the balance in the allowance account was $50,000. During 2022, the company wrote off $5,000 and collected a $3,000 receivable that had been previously written off as uncollectable. At the end of 2022, the aging schedule indicated that the balance of the allowance for doubtful accounts should be $64,000. What is the bad debt expense for 2022? A. $16,000 O B. $66,000 OC. $69,000 O D. $19,000