For the year ended December $31,2022,$ Dental Co$.$ estimated its allowance for uncollectible accounts using the year$-$end aging of accounts receivable. The following data are available:

Allowance for uncollectible accounts, $\frac{1}{1}\frac{?}{22}$

Provision for uncollectible accounts during $2022$

$(2\%$ on credit sales of $2,000,000)$

Uncollectible accounts written off, $11/30/22$

Estimated uncollectible accounts per aging, $12/31/22$

After year$-$end adjustment, the bad debt expense for $2022$ should be

a$.46,000.$

b$.62,000.$

c$.69,000.$

d$.59,000.$

$56,000$

$40,000$

$46,000$

$69,000$