a trail balance before adjustments included the following: sales credit 1 7 0 0 0 0 0 sales return and allowances debit 5 6 0 0 0 accounts receivable debit 1 7 2 0 0 0 allowance for doubtful accounts credit 3 0 4 0 if the estimate of uncollectible accounts is made by taking 5 % of gross accounts recievable the amount of bad debt expense recorded at the end of the period is: 1 1 6 4 0 , 8 6 0 0 , none, 8 4 4 8 , or 5 5 6 0