Flyer Company has provided the following information prior to any year-end bad debt adjustment:

Cash sales, $156,000

Credit sales, $456,000

Selling and administrative expenses, $116,000

Sales returns and allowances, $36,000

Gross profit, $496,000

Accounts receivable, $165,000

Sales discounts, $20,000

Allowance for doubtful accounts credit balance, $1,800

Flyer prepares an aging of accounts receivable and the result shows that 4% of accounts receivable is estimated to be uncollectible. How much is bad debt expense?

A. $8,400

B. $4,800

C. $4,728

D. $6,600