The following information is from the 2019 records of Good Shop: $48,000 (debit 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 12017 Cash sales during 2019 2,000 (debit 179,000 17,000 29,000 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 2019. $3,100 $5,350 $7,100 $6,900