answer is d. STEPS ON HOW PLEASE???

12. Kayla Co. uses a combination of percentage of sales and aging analysis to determinate bad debt expense. For the year ended December 31,2007, Kayla Co. estimated its allowance for uncollectible accounts using the year-end aging of accounts receivable. The company also used percentage of sales method to recognize bad debt expense throughout the year. The following data are available: S56,000 Allowance for uncollectible accounts, 1/1/07 Provision for uncollectible accounts during 2007 40,000 46,000 69,000 (2% on credit sales of $2,000,000) Uncollectible accounts written off, 11/30/07 Estimated uncollectible accounts per aging, 12/31/07 After year-end adjustment, the total bad debt expense for 2007 should be a. $46,000 b. $62,000 C. $69,000.1 d. $59,000