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

in bad debts and collected a

$3,000

receivable that had been previously written off as uncollectable. At the end of2022, the aging schedule indicated that the balance of the allowance for doubtful accounts should be

$64,000.

What is the bad debts expense for 2022?

A.

$69,000

B.

$19,000

C.

$66,000

D.

$16,000