At the end of 2021, Delta Co. has a balance of $23,000 in accounts receivable of which $2,300 is more than 45 days overdue. Delta has a credit balance of $230 in the allowance for doubtful accounts before any year-end adjustments. Using the aging of accounts receivable method, Delta estimates that 2.0% of current accounts and 9% of accounts over 45 days are uncollectible. What is the amount of bad debt expense? Multiple Choice O $621. O O $230 $851. O O $391