Using the percentage of receivables method for recordingbad debts expense, estimated uncollectible a

Using the percentage of receivables method for recordingbad debts expense, estimated uncollectible accounts are $15,000. Ifthe balance of the Allowance for Doubtful Accounts is $3,000 creditbefore adjustment, what is the amount of bad debts expense for thatperiod?
A. $15,000
B. $12,000
C. $18,000
D. $8,000

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