ABC Corporation estimates that 10% of accounts receivable will eventually become uncollectible. The balance of Accounts Receivable at December 31, 2020 is $34,100. The Allowance for Doubtful Accounts prior to adjustment has a credit balance of $300. The amount of the adjusting entry for Bad Debts Expense should be for the following amount?

a. $300

b. $3,110

c. $3,710

d. $3,410