Patriots uses the percent $-$ of $-$ receivables method to determine bad debts expense. Given the following information, determine the amount of bad debts expense.

Balance in Accounts Receivable

Balance in Allowance for Bad Debts $($credit$)$

Net Credit Sales

Estimated percent of uncollectible receivables

$$43,000$

$$200$

$$290,000$

$2\%$

A$.$ $$5800$

B$.$ $$860$

C$.$ $$660$

D$.$ $$8600$