The following information is from the 2020 records of R & S Commercial Plumbing Company Accounts receivable, December 31, 2020 Allowance for Bad Debts, December 31, 2020 prior to adjustment Net credit sales for 2020 Accounts written off as uncollectible during 2017 Cash sales during 2020 $43.000 (debit) 1,300 (debit) 180,000 15,000 25,000 Bad debts expense is estimated bad debts expense for 2020 the percent- of-sales method. Management estimates that 5 % of net credit sales will be uncollectible. Calculate the amount of O A. $10.250 O B. $9.000 O C. $6.850 O D. $7,700