On January 1,2013 , a company's Accounts Receivable balance was $100,000, and the balance in the Allowance for Doubtful Accounts was a credit balance of $5,000. During 2013 , the company recorded the following transactions: If the Company estimates 1% of credit sales to be uncollectible, the bad debt expense for 2013 would be $200 $1,100 $1,200 $1,180 $1,300