Based on the following information:

Sales returns and allowances
(credit sales)	$ 20,000
Cash sales	1,200,000
Unadjusted balance in Allowance
for Doubtful Accounts	1,000 credit
Credit sales	2,550,000

If bad debts are estimated to be 2% of net credit sales, in the adjusting entry to recognize uncollectible accounts, the debit to expense will be for

a.	$52,000
b.	$51,000
c.	$50,000
d.	$50,600

Please explain the answer.