Banning Corponation uses the alowance method to account far uncollectbln recevables. At the beginning of the year, Alowance for Bad Debts had a crodit balance of 51,300 , During the year Baming wrote off uncollectble recolvables of \$2,200. Banning recorded Bad Debli Expense of 53,500 . What is Elarning's yeacend balunce in Allowance for Bast Debts? A. 4,800 B. $2,600 C.) 51,300 D. 55,700