The Allowance for Bad Debts account has a credit balance of

$ 8 comma 000$8,000 before the adjusting entry for bad debts expense. After analyzing the accounts in the accounts receivable subsidiary ledger using the again receivables method, the company's management estimates that uncollectible accounts will be

$ 14 comma 700$14,700.

What will be the balance of the Allowance for Bad Debts reported on the balance sheet?

A.

$ 13 comma 230$13,230

B.

$ 14 comma 700$14,700

C.

$ 6 comma 700$6,700

D.

$ 22 comma 700$22,700