3) A company has $90,000 in outstanding accounts receivable, band it uses the allowance method to account for uncollectible accounts. Experience suggests that 4% of outstanding receivables are uncollectible. The current balance (before adjustments) in the allowance for doubtful accounts is an $800 debit. The journal entry to record the adjustment to the allowance account includes a debit to Bad Debts Expense for: A) $3,600 B) $3,568 C) $3,632 D) $2,800 E) $4.400