The following information is available for Oreo Company:

Allowance for Doubtful Accounts at December 31, 2013 $ 4,000

Credit Sales during 2014 $300,000

Accounts Receivable deemed worthless and written off during 2014 $4,500

As a result of a review and aging of Accounts Receivable in early January 2015, however, it has been determined that an Allowance For Doubtful Accounts of $5,500 is required at December 31, 2014. What amount should Oreo record as Bad Debt Expense for calendar 2014?

a 5500

b 6000

c 6500

d 10000