Flyer Company has provided the following information prior to any year-end bad debt adjustment: Cash sales, $170,000 Credit sales, $470,000 Selling and administrative expenses, $130,000 Sales returns and allowances, $50,000 Gross profit, $510,000 Accounts receivable, $305,000 Sales discounts, $34,000 Allowance for doubtful accounts credit balance, $3,200 Flyer prepares an aging of accounts receivable and the result shows that 3% of accounts receivable is estimated to be uncollectible. What is the balance in the allowance for doubtful accounts after bad debt expense is recorded? A. $9,150. B. $12,350. C. $5,854. D. $5,950.