Scully Company's beginning and ending accounts receivable balances are $92,000 and $86,000, respectively. The beginning and ending allowance for doubtful accounts balances are $8,000 and $14,500. If Scully estimated bad debt expense of $6,000 during the year and had total write-offs of $3,500, what is the value of the recoveries of previously written off accounts?

Select one:

a. $3,500

b. $49,500

c. $6,000

d. $4,000