The following information is from the 2025 records of R & S Commercial Plumbing Company: Accounts receivable, December 31, 2025 Allowance for Bad Debts, December 31, 2025 prior to adjustment Net credit sales for 2025 Accounts written off as uncollectible during 2025 Cash sales during 2025 $43,000 (debit) 1,500 (debit) 179,000 16,000 27,000 Bad debts expense is estimated by the percent-of-sales method. Management estimates that 4% of net credit sales will be uncollectible. Calculate the amount of bad debts expense for 2025. A. $5,660 B. $5,440 C. $8,240 OD. $7,160