On December 31 of the current year, the unadjusted trial balance of a company using the percent of accounts receivable to estimate bad debt includes Accounts Receivable debit balance of $100,000; Allowance for Doubtful Accounts credit balance of $100. What amount should be. debited to Bad Debt Expense if the company uses 5% of year end Accounts Receivable to estimate bad debt? 5.000 5,100 4,900 100