The following accounts were taken from Shamrock Inc.'s unadjusted trial balance at December 31, 2020: Debit Sales revenue (all on credit) Credit $940,000 Sales discounts $22,900 Allowance for doubtful accounts 33,800 Accounts receivable 630,000 Bad debt expense If doubtful accounts are 8% of accounts receivable, what is the bad debt expense amount to be reported for 2020? +A $ 109000