1) Listen 3 Siamese Corp.'s account balances at December 31, 2020, included Accounts Receivable, $ 360,000 debit; Allowance for Doubtful Accounts, $ 400 debit. Sales during 2020 were $ 920,000. It is estimated that 2% of sales will be uncollectible. The required adjusting entry would include a credit to the allowance account for OA) $ 15,300. B) $ 18,400. OC) $ 7,200. D) $ 14,400