Using the aging method of accounts receivable method, $5,100 of the companys Accounts Receivable are estimated to be uncollectible. At the end of the year, the balance of Accounts Receivable is $101,000 and the unadjusted credit balance of the Allowance for Doubtful Accounts is $520. Credit sales during the year totaled $152,000. What is the current years Bad Debt Expense?

A.$7,620.

B.$7,100.

C.$4,580.

D.$5,100.