14) On December 31 of the current year, the unadjusted trial balance of a company using the percent of receivables method to estimate bad debt included the following: Accounts Receivable, debit balance of \\( \\$ 97,900 \\); Allowance for Doubtful Accounts, credit balance of \\( \\$ 1,031 \\). What amount should be debited to Bad Debts Expense, assuming \6 of outstanding accounts receivable at the end of the current year are estimated to be uncollectible? A) \\( \\$ 4,843 \\). B) \\( \\$ 1,031 \\). C) \\( \\$ 6,905 \\). D) \\( \\$ 3,951 \\). E) \\( \\$ 5,874 \\)