Mellon Corporation
the Data Presented Below Are for Mellon Corporation

Mellon Corporation
The data presented below are for Mellon Corporation for the year ended December 31,2017:
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$\begin{array}{lr}\text { Sales (100\% on credit) } & \$ 1,500,000 \\\text { Sales returns } & 60,000 \\\text { Accounts receivable (December 31, 2017) } & 250,000 \\\text { Allowance for doubtful accounts (credit balance) (before adjustment at December } & \\31,2017 & 3,000 \\\text { Estimated amount of uncoll ectible accounts based on an aging analysis } & 31,000\end{array}$
-Refer to the data for Mellon Corporation. ?
If Mellon uses the aging of accounts receivable approach to estimate its bad debts,what amount will be reported as bad debts expense for 2017?

A) $28,000
B) $31,000
C) $34,000
D) $50,000