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

Accounts receivable	$107,000
Allowance for doubtful accounts	$1,900

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 $7,150. What is the amount of Bad Debt Expense to be recorded for the year?

Answer Possibilities-- a) 11050 b) 8350 c) 5650 d) 13750