Emma's Clothes, Inc. has accounts receivable of $210,000. In the current economy, she has noticed an increase in uncollectible accounts. In 2018 , her sales were $3,380,000 and in 2019 , sales were $3,960,000. Before 2019 , she estimated that 2% of sales would eventually be uncollectible. In 2019 , Emma believes that her losses were closer to 3% in 2018 . What should be the bad debt expense for 2018 and 2019 in the comparative income statements for 2018 and 2019 ? A. 2018,$67,600;2019,$118,800 B. 2018,$101,400;2019,$118,800 C. 2018,$67,600;2019,$220,200 D. 2018,$101,400;2019,$220,200