As of December 31, 2013, Amy Jo's Appliances had unadjusted account balances in accounts receivable of $308,000 and $1,050 in the allowance for uncollectible accounts, following 2013 write-offs of $6,510 in bad debts. An analysis of Amy Jo's December 31, 2013, accounts receivable suggests that the allowance for uncollectible accounts should be 2% of accounts receivable. Bad debt expense for 2013 should be:

	$6,510.
	$6,160.
	$5,110.
	None of the above is correct.