The following information is from the records of Mountainview Camera Shop:

Accounts receivable, December $31,2018$

Net credit sales for $2018$

Accounts written off as uncollectible during $2018$

$$82,000(debit)$

$161,000$

$17,000$

$40,000$

Cash sales during $2018$

The company uses the direct write $-$ off method for bad debts. What is the amount of bad debts expense?

A$.$ $$17,000$

B$.$ $$82,000$

C$.$ $$62,000$

D$.$ $$40,000$