The aging schedule at December 31, 2020, for ABC Inc. shows the following breakdown of total accounts receivable. Status Not past due Past due 1-30 days Past due 31-60 days Past due over 60 days Total Amount $568,750 135,000 68,750 17,500 $790,000 The company considers the risk of credit losses to be similar within the aging pools and estimates the following credit loss rates by pool: not past due, 0.5%; past due 1-30 days, 1%; past due 31-60 days, 2%; and past due over 60 days, 8%. The Allowance for Doubtful Accounts has a $3,300 credit balance before adjustment. What amount is debited to Bad Debt Expense to adjust the Allowance for Doubtful Accounts to its desired ending balance on December 31, 2020? $5,575 $3,288 $8,875 $2,844