Accounting Problem

Question
A company uses the percent of sales method to determine its bad debts expense. At the end of the current year, the company’s unadjusted trial balance reported the following selected amounts:

Accounts receivable $ 361,000 debit
Allowance for uncollectible accounts 560 credit
Net sales 806,000 credit

All sales are made on credit. Based on past experience, the company estimates 0.4% of credit sales to be uncollectible. What amount should be debited to Bad Debts Expense when the year-end adjusting entry is prepared?
$2,004
$3,784
$3,224
$884
$2,664

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