Flyer Company has provided the following information prior to any year-end bad debt adjustment: Cash sales, $168,000 Credit sales, $468,000 Selling and administrative expenses, $128,000 Sales returns and allowances, $48,000 Gross profit,$508,000 Accounts receivable, $285,000 Sales discounts, $32,000 Allowance for doubtful accounts credit balance, $3,000 F yer prepares an aging of accounts recevable and the result shows that 3% o accounts recevable s estimated to be unco e tible. How much sba debt expense $11,550 O $5,550. $5,460. $8,550