The right answer is A, could someone please explain why? thanks

10. Based on aging of the receivables, Sudipta Ltd. Determined that the NET value of its accounts receivables was $650,000 at 30 June 30 2017. Additional information is as follows: Allowance for doubtful debts at 1 July 2016 Bad debts written off on 18 May 2017 Bad debts recovered on 2 June 2017 Gross accounts receivable at 30 June 2017 $60,000 (Cr) $36,000 $4,000 $700,000 What is the bad and doubtful debt expense recognized for the year ended 30 June 2017? A. $22,000 B. $26,000 C. $50,000 D. $8,000