On December $31,2021,$ Davis Inc. had balances in Accounts Receivable and Allowance for Uncollectible Accounts of $$48,400$ and $$940,$ respectively. During $2022,$ Davis Inc. wrote off $$820$ accounts receivable and determined that there should be an allowance for uncollectible accounts of $$1,140$ at December $31,2022.$ Bad debt expense for $2022$ would be:

A$)$ $$320.$

B$)$ $$1,140.$

C$)$ $$820.$

D$)$ $$1,020.$