The unadjusted trial balance at the end of the year Includes the following: Accounts Receivable Allowance for Doubtful Accounts $ 106,000 1,800 Both accounts have normal balances. The company uses the aging of accounts receivable method. Its estimate of uncollectible receivables resulting from the aging analysis equals $7,000. What is the amount of Bad Debt Expense to be recorded for the year? Multiple Choice $5.200 $10,600 $7,000 $8.800