On December 31 of the Current Year, TechCom's Unadjusted Trial

Multiple Choice

On December 31 of the current year, TechCom's unadjusted trial balance included the following items: Accounts Receivable, debit balance of $107,250; Allowance for Doubtful Accounts, credit balance of $1,900. What amount should be debited to Bad Debt Expense, assuming 6% of outstanding accounts receivable as of December 31 of the current year, are estimated to be uncollectible?

A) $2,835
B) $3,755
C) $4,535
D) $6,435
E) $8,335