The Following Information Is from the 2019 Records of Albert

The following information is from the 2019 records of Albert Book Shop: $$\begin{array} { | l | r | } \hline \begin{array} { l } \text { Accounts receivable, December 31, 2019 } \\\text { Allowance for Bad Debts, December 31,2019 } \\\text { prior to adjustment }\end{array} & 2,000 \text { (debit) } \\\hline \text { Net credit sales for 2019 } & 179,000 \\\hline \begin{array} { l } \text { Accounts written off as uncollectible during } \\2017\end{array} & 17,000 \\\hline \text { Cash sales during 2019 } & 29,000 \\\hline\end{array}$$ Bad debts expense is estimated by the aging-of-receivables method. Management estimates that $5,100 of accounts receivable will be uncollectible. Calculate the amount of bad debts expense for 2019.

A) $6,900
B) $7,100
C) $3,100
D) $5,350