The data below is for Randall Corporation for 2011. Accounts receivable - December 31, 2011 $236,000 Customer accounts written off as uncollectible during 2011: 8,000 Allowance for doubtful accounts - January 1, 2011 8,700 Estimated uncollectible accounts based on an aging analysis 9,600 If the aging approach is used to estimate bad debts, determine the bad debt expense for 2011. Answer A. $8,000 B. $8,100 C. $8,900 D. $8,700