The following information is from the 2019 records of Albert Book Shop Accounts receivable, December 31, 2019 Allowance for Bad Debts, December 31, 2019 prior to adjustment Net credit sales for 2019 Accounts written off as uncollectible during 2017 Cash sales during 2019 $46,000 (debit) 1,800 (debit) 178,000 18,000 29,000 Bad debls expense amount of bad debts expense for 2019 is estimated by the aging-of -receivables method. Management estimates that $5,000 of accounts receivable will be uncollectible. Calculate the OA. $6,000 O B. $6,800 O C. $5,250 O D. $3200