The following information is from the 2020 records of R&S Commercial Plumbing Company Accounts receivable, December 31, 2020 $45.000 (dobit) Allowance for Bad Debts, December 31, 2020 prior to adjustment $1,300 (debit) Nel credit sales for 2020 $180,000 Accounts written off as colectible during 2017 $14.000 Cash sales during 2020 $26,000 Bad debes expense is estimated by the percent-of-sales method Management estimates that 3% of net credit sales will be uncollectible Calculate the amount of bad debts expense for 2020 OA 14.050 OB 55.400 OC 0,10 OD 54,100