Abbott Company uses the allowance method of accounting for uncollectible accounts. Abbott estimates that 2% of credit sales will be uncollectible. On January 1, the Allowance for Doubtful Accounts had a credit balance of $3,600. During the year, Abbott wrote off accounts receivable totaling $2,300 and made credit sales of $93,000. After the adjusting entry, the December 31 balance in Bad Debt Expense will be Oa. $1,860 Ob. $3,160 Oc. $3,600 Od. $5,460