At December 31, Amy Jo's Appliances had account balances in Accounts Receivable of $360,000 and in Allowance for Uncollectible Accounts of $1,300 (debit) before adjustment. An analysis of Amy Jo's December 31 accounts receivable suggests that the allowance for uncollectible accounts should be 2% of accounts receivable. Bad debt expense for the year should be: Multiple Choice $5,900. $1,300. $8,500. $9,801