multiple choice question can u tell me which one is it with explanation

Dynamic, Incorporated had credit sales of $655,000 for March. Accounts receivable of $12,500 were determined to be worthiess and were writhen off during March. Accounts receivable total $545,000 at March 31. Management feels that based on past experience, approximately 2% of net credit sales will prove to be uncollectible. Assuming Dynamic, incorporated uses the income statement approach (an allowance method) to account for uncollectble accounts, impairment loss for March is: Multiple Choice $10.900. $23,400 $25,600. $13.100