A companys unadjusted trial balance at the end of the year includes the following:

Accounts receivable	$115,000
Unadjusted debit balance in Allowance for Doubtful Accounts	$2,700

The company uses the aging of accounts receivable method. Its estimate of uncollectible receivables resulting from the aging analysis equals $8,350. What is the amount of Bad Debt Expense to be recorded for the year?

a) $11,050

b) $13,750

c) $5,650

D) $8,350