Astute Inc. had credit sales of $95,000 in March and estimated that 6% of credit sales would become bad debts. The allowance for doubtful accounts had a balance of $3,500 (credit) at the beginning of March. During March, an account receivable of $200 was determined to be uncollectible and was written off. What is the amount of bad debt expense to be recorded at the end of March? a) $2,000 b) $2,400 c) $3,300 d) $2,200 e) $5,700