The balance of the Allowance for Doubtful Accounts was $12,656 at the beginning of the year and $14,348 at the end of the year. Bad Debt Expense was $3,879 for the year. Recoveries in the amount of $100 were recorded during the year. Which of the following statements is correct?

A) The Allowance for Doubtful Accounts was debited for $2,287 to record write-offs during the year.

B) The Allowance for Doubtful Accounts was retroactively debited for $2,187 to record additional bad debts that became apparent in a future time period.

C) The Allowance for Doubtful Accounts account was credited $2,187 for the difference between the percent of credit sales method and the aging of accounts receivable method.

D) The Allowance for Doubtful Accounts account was credited $2,287 for payments from customer whose account balances were previously written off.