Please show and explain your work.

On December 31, 2018, a company had balances in Accounts Receivable of $53,600 (debit) and in Allowance for Uncollectible Accounts of $1,325 (credit). During 2019, the company wrote off $1,465 in accounts receivable and determined that there should be an allowance for uncollectible accounts of $1,280 at December 31, 2019. Bad debt expense for 2019 would be:

	a.	$1,365.
	b.	$1,140.
	c.	$1,280.
	d.	$1,420.
	e.	$1,465.