Bilis inc, had net sales in 2021 of $550,000. At the beginning of 2021, the balances in selected accounts were as follows: Accounts Receivable $440,000 debit; Allowance for Doubtful Accounts $44,000 credit. Company uses the percentage-of-sates method and trecorded bad debt expense of $13,200 during 2021 exchuding the year-end adjustment. Assuming tilits inc. has examined the aging of the sccounte receivable and has determined the Allowance for Doubttul Accounts shoukd have a balance of 5110.000 credit, what is fotal bad debt expense for 2021? a. $110.000 b. $66,000 c. $13,200 d. 552,1300 e. $154,000