The data presented below for Lynx Corp. are for the year ended December 31, 2017:

Sales (100% on credit)	$1,000,000
Sales returns	30,000
Accounts receivable (December 31, 2017)	170,000
Allowance for doubtful accounts (credit balance)
(before adjustment at December 31, 2017)	1,300
Estimated amount of uncollectible accounts based on aging analysis	14,000

See the data for Lynx Corp. If Lynx Corp. uses the aging of accounts receivable approach to estimate its bad debts, what amount will be reported as bad debts expense for 2017?

a.$13,700

b.$14,000

c.$15,300

d.$12,700