The following information is from the records of Banana Corporation: $81,000 Accounts receivable, December 31, Year 5 (debit) Net credit sales for Year 5 160,000 Accounts written off as uncollectible during Year 5 15,000 Cash sales during Year 5 41,000 The company uses the direct write-off method for bad debts. What is the amount of bad debts expense? O $15,000 O $41,000 O $64,000 O $81,000