aging Information pertains to Jacobsen Co.'s accounts receivable at December 31, 2021: Estimated % Uncollectible Days Outstanding Amount 0-30 2% 31-60 5% $ 438,000 158,000 118,000 138,000 61-120 10% Over 120 20% During 2021, Jacobsen wrote off $19,800 in receivables. Jacobsen's December 31, 2020, allowance for uncollectible accounts was $49,000 credit. Using the balance sheet approach, what amount of bad debt expense should Jacobsen report for 2021? Select one: A. $31,600. B. $26,860. C. $36,260. D. $56,060