The following information is from the 2017 records of Albert Book Shop: Bad debts expense is estimated by the aging-of-receivables method. Management estimates that $5,100 of accounts receivable will be uncollectible. Calculate the amount of bad debts expense for 2017. Supporting Materials $42,000 (debit) Accounts receivable, December 31, 2017 Allowance for Bad Debts, December 31, 2017 prior to adjustment Net credit sales for 2017 Accounts written off as uncollectible during 2017 1 Cash sales during 2017 2,000 (debit) 179,000 17,000 28,500 $6,400 ON $7,100 $3,100 $5.350