The following information is from the 2025 records of R& S Commercial PlumbingCompany:

Accountsreceivable, December31, 2025 $42,000(debit)

Allowance for BadDebts, December31, 2025 prior to adjustment 1,500(debit)

Net credit sales for 2025 179,000

Accounts written off as uncollectible during 2025 17,000

Cash sales during 2025 29,000

Bad debts expense is estimated by the percentofsales method. Management estimates that 4% of net credit sales will be uncollectible. Calculate the amount of bad debts expense for 2025.

A. $5,480

B. $8,320

C. $5,660

D. $7,160