The unadjusted trial balance at the end of the year includes the following:

Accounts Receivable $ $111,000$

Allowance for Doubtful Accounts $2,300$

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 $$7,750.$ What is the amount of Bad Debt Expense to be recorded for the year?

a

$$10,050$

b

$$5,450$

c

$$12,350$

$$d

$$7,750$