The Soft Company has provided the following information after year-end adjustments:
	Allowance for doubtful accounts was $11,000 at the beginning of the year and $36,800 at the end of the year.
	Accounts receivable were $86,800 at the beginning of the year and $437,000 at the end of the year.
	Accounts written off as uncollectible totaled $28,500.
	Net sales totaled $2,870,000.
	Sales discounts were $117,000.
How much was Softs bad debt expense for the year?

A. $25,800.

B. $54,300.

C. $28,500.

D. $2,700