$\text { Johnstone Supplies, Inc. Accounts Receivable Aging Report, July 31, } 2018$

$\text { Johnstone Supplies, Inc. Accounts Receivable Aging Report, July 31, } 2018$
$$\begin{array} { | r | r | r | } \hline \text { Accounts receivable by due dute } & \text { Account Tatal } & \text { Estimated \% uncollectible } \\\hline \text { Not yet due } & \$ 126,500 & 2 \% \\\hline 1 - 30 \text { days past due } & \$ 89,200 & 12 \% \\\hline \text { 31-60 days past due } & \$ 53,600 & 18 \% \\\hline \text { Over 60 days past due } & \$ 31,800 & 35 \% \\\hline\end{array}$$ The unadjusted balance of the allowance for doubtful accounts of Johnstone Supplies,Inc.,is $28,947 on July 31,2018.Based on the accounts receivable aging report,bad debt expense will be:

A) $34,012.
B) $5,065.
C) $62,959.
D) $50,434.