Upon completing an aging analysis of accounts receivable, the accountant for Rosco Works prepared an aging of accounts receivable and estimated that $$5,400$ of the $$98,400$ accounts receivable balance would be uncollectible. The allowance for doubtful accounts had a $$440$ debit balance at year$-$end prior to adjustment. What is the amount of bad debt expense?

Multiple Choice

$$5,400.$

$$4,960.$

$$440.$

$$5,840.$