The CHS Company has provided the following information:

• Accounts receivable written-off as uncollectible during the year amounted to $11,700.
• The accounts receivable balance at the beginning of the year was $170,000.
• The accounts receivable balance at the end of the year was $230,000.
• The allowance for doubtful accounts balance at the beginning of the year was $14,200.
• The allowance for doubtful accounts balance at the end of the year after the recording of bad debt expense was $13,100.
• Credit sales during the year totaled $910,000.

How much was CHS Company's bad debt expense?

• $11,700.

• $13,100.

• $10,600.

• $14,200.