On December 31 of the current year, a company's unadjusted trial balance included the following: Accounts Receivable, debit balance of $97,900; Allowance for Doubtful Accounts, credit balance of $1,031. What amount should be debited to Bad Debts Expense, assuming 6% of outstanding accounts receivable at the end of the current year will be uncollectible?
a) $3,951.
b) $1,031.
c) $4,843.
d) $5,874.
e) $6,905.