31.

Kramer Company uses the aging method of accounts receivable method and determined that $5,000 of the companys Accounts Receivable are estimated to be uncollectible. At the end of the year, the balance of Accounts Receivable is $100,000 and the unadjusted DEBIT balance of the Allowance for Doubtful Accounts is $500. Credit sales during the year totaled $150,000. What is the current years Bad Debt Expense? (This is in my notes)

$5,500

$145,000

$4,500

$5,000