Wheeling Inc. uses the aging of accounts receivable method. Its estimate of uncollectible receivables resulting from the aging analysis equals $5,300. At the end of the year, the balance of Accounts Receivable is $103,000 and the unadjusted debit balance of the Allowance for Doubtful Accounts is $560. Credit sales during the year totaled $156,000. What is the estimated Bad Debt Expense for the current year?

a. $5,300.

b. $4,740.

c. $5,860.

d. $7,360.