The following information is available for Sunshine Company:

Allowance for doubtful accounts at December 31, 2013 - $ 16,000

Credit sales during 2014 - 800,000

Accounts receivable deemed worthless and written off during 2014 - 18,000

As a result of a review and aging of accounts receivable, it has been determined that an allowance for doubtful accounts of $11,000 is needed at December 31, 2014. What amount should Sunshine record as "bad debt expense" for the year ended December 31, 2014? A. $13,000 B. $9,000 C. $27,000 D. $11,000

Can someone please explain or classify the meaning of each account? I'm getting so confused?

Thank you for your time!