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

The unadjusted trial balance at the end of the year includes the following: Accounts Receivable Allowance for Doubtful Accounts $196,000 2,000 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 $11,600. What is the amount of Bad Debt Expense to be recorded for the year? Multiple Choice $9,600 $15,600 $13,600 $11,600