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, 14 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, 20207 53.288 58.875 52,844 $5.575