WholeMart uses the balance sheet approach to account for bad debts. During 2020, the company provided $30,000 of services on account. By the end of 2020, cash collections on accounts receivable was $23,900. WholeMart estimated that 9% of the accounts receivable balance at 12/31/2020 would prove to be uncollectible. What was the amount of the companys bad debt expense for 2020?

A. $549

B. $2,151

C. $2,700

D. $610