Wheeling Inc. uses the aging of accounts receivable method. Its estimate of uncollectible receivables resulting from the aging analysis equals $5,600. At the end of the year, the balance of Accounts Receivable is $106,000 and the unadjusted debit balance of the Allowance for Doubtful Accounts is $620. Credit sales during the year totaled $162,000. What is the estimated Bad Debt Expense for the current year?

a) $5,600.

b) $6,220.

c) $7,720.

d) $4,980.