. The following information is from the 2025 records of Fast Lane Racing Gear Accounts receivable, December 31, 2025 $43,000 (dobit) Allowance for Bad Debts, December 31, 2025 prior to adjustment 1,800 (debit) Net credit sales for 2025 177,000 Accounts written off as uncollectible during 2025 18,000 Cash sales during 2025 20,000 Bad debts expense is estimated by the aging-of-rouvables method Management estimates that 86,000 of accounts receivable will be uncoctible Calculate the ending balance of Allowance for Bad Debts, after the adjustment for bad debts expense, at December 31, 2025, O A. $8,600 OB. $7,000 OC. $5,310 OD. $5,000