As of December 31, 2012, Gill Co reported accounts receivable of $235,000 and an allowance for uncollectible accounts of $8,900. During 2013, accounts receivable increased by $23,700 , and $7,600 of bad debts were written off. An analysis of Gill Co.'s December 31, 2013, accounts receivable suggests that the allowance for uncollectible accounts should be 2% of accounts receivable. Bad debt expense for 2013 would be:

a)	$7,600.
b)	$3,874.
c)	$5,174.
d)	None of the above is correct.