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Part $1$

On January$1,2026,$ Triangle Corp. has the following account$$ balances:

$$

Accounts Receivable

$21$ comma $00021,000$

$$

$$

$$

Allowance for Bad Debts

$$

$1$ comma $7001,700$

$$

$$

Bad Debts Expense

$$

$$

$$

$$

During the$$ year, Triangle has $$170,000$ of credit$$ sales, collections of credit sales of $$143,000,$ and writeminus$$offs of $$3,200.$ It records Bad Debts Expense at the end of the year using the agingminus$$ofminus$$receivables method. At the end of the$$ year, the aging analysis shows that $ $1,800$ is the estimate of uncollectible accounts. Before the yearminus$$end entry to adjust Bad Debts Expense is$$ recorded, the balance in the Allowance for Bad Debts account is$\_\_\_\_\_\_\_\_.$

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Part $1$

A$.$

a debit of $$3,200$

B$.$

a zero balance

C$.$

a credit of $$4,900$

D$.$

a debit of $$1,500$