The following information is from the records of Pangolin Camera? Shop: Accounts? Receivable, December? 31, 2017 $20,000? (debit) Allowance for Bad? Debts, December? 31, 2017 prior to adjustment 1,000? (debit) Net credit sales for 2017 91,000 Accounts written off as uncollectible during 2017 450 Bad debts expense is estimated by the agingminus−ofminus−accountsminus−receivables method. Management estimates that $3,150 of accounts receivable will be uncollectible. Calculate the amount of net accounts receivable after the adjustment for bad debts
A. $15,850 B. $16,850 C. $15,400 D. $ $17,850