The following information is from the 2025 records of Albert Book Shop: Accounts receivable, December 31, 2025 $42,000 (debit) Allowance for Bad Debts, December 31, 2025 prior to adjustment 1,600 (debit) Net credit sales for 2025 179,000 Accounts written off as uncollectible during 2025 19,000 Cash sales during 2025 28,500 Bad debts expense is estimated by the aging-of-receivables method. Management estimates that $5,400 of accounts receivable will be uncollectible. Calculate the amount of bad debts expense for 2025. O A. $7,000 OB. $4,100 O c. $5,650 D. $3,800