The following information is from the $2025$ records of Albert Book Shop:

Accounts receivable, December $31,2025$

$$40,000($debit$)$

Allowance for Bad Debts, December $31,2025$

prior to adjustment

Net credit sales for $2025$

Accounts written off as uncollectible during $2025$

$1,500($debit$)$

$176,000$

Cash sales during $2025$

$20,000$

$29,500$

Bad debts expense is estimated by the aging $-$ of $-$ receivables method. Management estimates that $$5,400$ of accounts receivable will be

uncollectible. Calculate the amount of bad debts expense for $2025.$

A$.$ $$4,100$

B$.$ $$6,900$

C$.$ $$3,900$

D$.$ $$5,650$