Answer:
$250  ( C )
Explanation:
using the given data below is the entry
The adjusting entry to recognize bad debts will include a debit to bad debt expense for 
<h3>
  particulars                                                                   amount</h3>
Beginning accounts receivable                                                     14000
+ Credit sales made during the year                                             172000
(-) collections from debtors                                                            (170000)
(-) expected salary return & allowances for credit sales               (2000)
Ending accounts receivable                                                          14000
Percentage of bad debt                                                                 1.5%
Total bad debts balance required ( 14000*1.5%)                          210
+ Already debit balance in allowance for doubtful account         40
Total debit to be made in bad debts                                              250
Total debts = total bad debts balance required + already debit balance in all
                   =  210 + 40 = $250