At year end, the aged list of Accounts Receivable showed the following breakdown: 0 to 30 days, $195,000; 31 to 90 days, $105,000; and over 90 days, $35,000. You estimate the following percentages of receivables to be uncollectible: 5% of 0 to 30 days, 10% of 31 to 90 days, and 25% of over 90 days. If the unadjusted balance of Allowance for Doubtful Accounts is $2,500 debit, what is the bad debt expense for the year? Select one: a. $27,175 b. $32,375 c. $31,500 d. $33,700 e. $30,825 for anything 00