All of Roberts Company's sales are on a credit basis. The following information is available for 2015: Allowance for doubtful accounts at 1/1/15 $12,000 425,000 Net Sales Accounts Receivable 12/31/15 195,000 8,000 Accounts written off as uncollectible in 2015 Roberts expects 4% of gross receivables to become uncollectible. Following adjusting entries at December 31, 2015, Bad Debt Expense will be: Select one: O a $3,800. O b. $13,000 OC $7,800. O d. $9,200 Oe. $9,000