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 cales for 2017 Accounts written off as uncollectible during 2017 Cash sales during 2017 2,000 (debit) 179,000 17,000 28,500 NO $6,400 $7.100 $3,100 $5.350