A business has $ 90,000 in Accounts Receivable and uses the Allowance Method to account for bad debts. Experience suggests that 6% of Receivables will be uncollectible. The balance debited (before the adjustment) in Allowance for Doubtful Accounts is $ 800. The entry in the journal to register the adjustment to the allowance account includes a debit to Bad Debts Expense of Select one:

a. $ 5,400.

b. $ 6,200.

c. $ 4,600.

d. $ 6,800.