The data below is for Hyperion Corporation for 2016. Accounts receivable--December 31, 2016 $1,072,000 Customer accounts written off as uncollectible 16,000 during 2016 Allowance for doubtful accounts--January 1, 17,400 2016 Estimated uncollectible accounts based on an 21,200 aging analysis If the aging approach is used to estimate bad debts, determine the bad debt expense for 2016. A) $16,000 B) $19,800 C) $16,200 D) $17,400