On December 31 of the Current Year, a Company's Unadjusted

Multiple Choice

On December 31 of the current year, a company's unadjusted trial balance included the following: Accounts Receivable, debit balance of $97,250; Allowance for Doubtful Accounts, credit balance of $951. What amount should be debited to Bad Debts Expense, assuming 6% of outstanding accounts receivable at the end of the current year will be uncollectible?

A) $951.
B) $3,992.
C) $4,884.
D) $5,835.
E) $6,786.