The following information is from the 2017 records of Lane Bicycle? Shop:

Accounts? receivable, December? 31, 2017	$ 43,000 (debit)
Allowance for Bad? Debts, December? 31, 2017 prior to adjustment	1,900 (debit)
Net credit sales for 2017	175,000
Accounts written off as uncollectible during 2017	18,000
Cash sales during 2017	29,000

Bad debts expense is estimated by the agingminus?ofminus?receivables method. Management estimates that $8,000 of accounts receivable will be uncollectible. Calculate the ending balance of Allowance for Bad? Debts, after the adjustment for bad debts? expense, at December? 31, 2017.

OPTIONS:

A. 11,800

B. 5,250

C. 8,000

D. 9,000

Please include an explanation, thank you!