The Following Information Is from the 2019 Records of Albert

Multiple Choice

The following information is from the 2019 records of Albert Book Shop: $$\begin{array} { | l | l | } \hline \text { Accounts receivable, December 31, 2019 } & \$ 45,000 \text { (debit) } \\\hline \text { Allowance for Bad Debts, December 31,2019 prior to adjustment } & 1700 \text { (debit) } \\\hline \text { Net credit sales for } 2019 & 177,000 \\\hline \text { Accounts written off as uncollectible during 2017 } & 20,000 \\\hline \text { Cash sales during 2019 } & 29,500 \\\hline\end{array}$$ Bad debts expense is estimated by the aging-of-receivables method.Management estimates that $5200 of accounts receivable will be uncollectible.Calculate the amount of bad debts expense for 2019.

A) $4300
B) $6900
C) $3500
D) $5450