$$A company uses the percent of sales method to determine its bad

debts expense. At the end of the current year, the company's

unadjusted trial balance reported the following selected

amounts:

$$

All sales are made on credit. Based on past experience, the company

estimates that $0\mathrm{.}5\%$ of net sales are uncollectible. What amount

should be debited to Bad Debts Expense when the year$-$end adjusting

entry is prepared?Multiple Choice$$1,243$$$1,823$$$3,830$$$4,400$$$4,990$