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