Upon Completing an Aging Analysis of Trade Receivables, the Accountant

Upon completing an aging analysis of trade receivables, the accountant for Rosco Works estimated that $5,000 of the current $98,000 of trade receivables would be uncollectible. The allowance for doubtful accounts had a $400 credit balance at year-end prior to adjustment. What amount of bad debt expense should appear in Rosco's income statement for the year?

A) $0
B) $4,600.
C) $5,000.
D) $5,400.