On December 31 of the current year, the unadjusted trial balance of a company using the percent of receivables method so estimate bad debt included the following Accounts Recevable deba balance of $97,200, Allowance for Doubtful Accounts, credit balance of $961. What amount should be debated to Bed Debts Expense, aming 5% of outstanding accounts receivable at the end of the current year are estimated to be uncollectible Multiple Chace $3.007 $4.300 O O 0 $5821 O $501 $3.099