Murray, Inc. had a $$420,000$ beginning balance in Accounts Receivable and a $$15,000$ credit balance in the Allowance for Doubtful Accounts. During the year, credit sales were $$2,400,000$ and customers$$ accounts collected were $$2,430,000.$ Also, $$12,000$ in worthless accounts were written off. An aging of the accounts indicates that $5\%$ of the end$-$of$-$the$-$year Accounts Receivable balance is doubtful for collection.

What amount of Bad Debts Expense should be provided at year$-$end?

Select one:

A$.$

$$15,900$

B$.$

$$22,800$

C$.$

$$21,900$

D$.$

$$18,900$