A corporation's unadjusted trial balance includes the following balances (assume normal balances): - accounts receivable $5,357,000 -allowances for doubtful accounts $43,900 using an aging schedule, bad debts are estimated to be 4% of outstanding receivables. what amounts of bad debt expense will the company record? A. $214,280 B. 170,380 C. $258,180 D. $212,524