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 $45,000 (debit) 1700 (debit) 177,000 20,000 29,500 Cash sales during 2019 Bad debts expense is estimated by the aging-of-receivables method. Management estimates that $5200 of accounts receivable will be uncollectible. Calculate the amount of bad debts expense for 2019. $3500 $5450 $4300 $6900