The CHS Company has provided the following information: Accounts receivable written-off as uncollectible during the year amounted to $13,100. The accounts receivable balance at the beginning of the year was $310,000. The accounts receivable balance at the end of the year was $370,000. The allowance for doubtful accounts balance at the beginning of the year was $15,600. The allowance for doubtful accounts balance at the end of the year after the recording of bad debt expense was $14,500. Credit sales during the year totaled $980,000. How much was CHS Company's bad debt expense?

$15,600

$12,000

$14,500

$13,100