The Data Below Is for Benton Corporation for 2016 ​
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-Refer to the Data for Benton Corporation

The data below is for Benton Corporation for 2016. $$\begin{array} { l r } \text { Accounts Receivable-January 1, 2016 } & \$ 334,000 \\\text { Credit sales during 2016 } & 850,000 \\\text { Collections from credit customers during 2016 } & 725,000 \\\text { Customer accounts written off as uncollectible during 2016 } & 12,000 \\\text { Allowance for Doubtful Accounts [Credit B alance] } & \\\text { (After write-off of uncollectible accounts) } & 1,700 \\\text { Estimated uncollectible accounts based on an aging analysis } & 13,200\end{array}$$ ​
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-Refer to the data for Benton Corporation. If the aging approach is used to estimate bad debts, what should the balance in the Allowance for Doubtful Accounts be after the bad debts adjustment?

A) $26,900
B) $14,900
C) $13,200
D) $11,500