please help- i will rate

As of December 31, 2017, Gill Co, reported accounts receivable of $222,000 and an allowance for uncollectible accounts of $9400. During 2018, accounts receivable increased by $22,200, (that change includes $7200 of bad debts that were written off). An analysis of Gill Co. $ December 31,2018 , accounts receivable suggests that the allowance for uncollectible accounts should be 3% of accounts receivable. Bad debt expense for 2018 would be: $7200. $7326. $5126. None of these answer choices are correct