On December $31$ of the current year, the unadjusted trial balance of a company using the percent of receivables method to estimate bad debt included the following: Accounts Receivable, debit balance of $$95,250$; Allowance for Doubtful Accounts, credit balance of $$921.$ What amount should be debited to Bad Debts Expense, assuming $6\%$ of outstanding accounts receivable at the end of the current year are estimated to be uncollectible?

Multiple Choice

$$ $$5,715.$

$$6,636.$

$$4,794.$

$$5,770.$

$$5,660$