In preparing the financial statements for January, the accountant for Team Shirts has compiled the following information: accounts receivable are $5,000; the amount estimated to be uncollectible is 10% of receivables; sales for the month were $43,000; and the balance in the allowance for uncollectible accounts is a positive $100. Using the accounts receivable allowance method, the amount of bad debts expense for January is ________.
A) $500
B) $100
C) $600
D) $4,300