A company has $$103,000$ in outstanding accounts receivable and it uses the allowance method to account for uncollectible accounts. Experience suggests that $5\%$ of outstanding receivables are uncollectible. The current balance $($before adjustments$)$ in the allowance for doubtful accounts is an $$930$ debit. The journal entry to record the adjustment to the allowance account includes a debit to Bad Debts Expense for:

Multiple Choice

$$5,197$

$$5,150$

$$5,104$

$$6,080$

$$4,220$