A companys unadjusted trial balance includes the following balances: Accounts receivable, $1,492,000 Allowance for doubtful accounts (credit balance), $28,400 Uncollectible accounts are estimated to be 6% of outstanding accounts receivables. What amount of bad debt expense will the company record?

a. 59,416

b. 89,520

c. 28,400

d. 91,224

e. 61,120