Kill Corporation's unadjusted trial balance includes the following balances (assume normal balances): Accounts Receivable $850,000 Allowance for Doubtful Accounts 15,000 Bad debts are estimated to be 6% of outstanding receivables. What amount of bad debt expense will the company record? a) $50,100 b) $15,000 c) $36,000 d) $51,000