Kalamazoo company's unadjusted trial balance at the current accounting period included the :Accounts Receivable, debit balance of 97,250; Allowance for Doubtful Accounts, credit balance of $851. The amount debited to bad debts expense, assuming 6% of outstanding accounts receivable at the end of the current year will be uncollectible , is

Try this method:
Provision required Accounts receivable balance x Rate of provision
Less: Credit Balance in provision account
Bad debts expense