The following information is from the records of Chicago Photography:

Accounts Receivable, December 31, 2019	$22,000 (debit)
Allowance for Bad Debts, December 31, 2019 prior to adjustment	800 (debit)
Net credit sales for 2019	95,000
Accounts written off as uncollectable during 2019	450

Bad debts expense is estimated by the aging-of-receivables method. Management estimates that $2850 of accounts receivable will be uncollectible. Calculate the amount of net accounts receivable after the adjustment for bad debts.

A. $19,150

B. $17,900

C. $18,350

D. $19,950