The Following Information Is from the 2016 Records of Armand

The following information is from the 2016 records of Armand Camera Shop: $\begin{array}{|l|l|}\hline \text { Accounts receivable, 31 December } 2016 &\$ 45,000 \text { (debit) } \\\hline\begin{array}{l}\text { Allowance for doubtful debts, 31 December } 2016\end{array} &\\\text { prior to adjustment } & 1900 \text { (debit) } \\\hline \text { Net credit sales for } 2016 & 178,000 \\\hline \text { Accounts written off as uncollectable during 2016 } & 19,000 \\\hline \text { Cash sales during } 2016 & 28,000\\\hline\end{array}$ Bad debts expense is estimated by the ageing of accounts receivable method.Management estimates that $8000 of accounts receivable will be uncollectable.Calculate the Allowance for doubtful debts after the adjustment for bad debt expense at 31 December 2016.

A) $5340
B) $8000
C) $6000
D) $11,800