10. Allowance for Doubtful Accounts has a credit balance of $1,500 at the end of the year (before adjustment), and an analysis of customers' accounts indicates doubtful accounts of $17,900. Which of the following entries records the proper provision for doubtful accounts? a. debit Allowance for Doubtful Accounts, $16,400; credit Uncollectible Accounts Expense, b. debit Allowance for Doubtful Accounts, $19,400; credit Uncollectible Accounts c. debit Uncollectible Accounts Expense, $19,400; c d. debit Uncollectible Accounts Expense, $16,400; credit Allowance for Doubtful Accou $16,400 $19,400 $19,400 $16,400 Expense, redit Allowance for Doubtful Accounts, ABC company uses the estimate of sales method of accounting for uncollectible accounts. ABC estimates that 3% of all credit sales will be uncollectible. On January 1, 2005, the Allowance for Doubtful Accounts had a credit balance of $2,400. During 2005, ABC wrote-off accounts receivable totaling $1,800 and made credit sales of $100,000. After the adjusting entry, the December 31, 2005 balance in the Uncollectible Accounts Expense would be a. $1,200 b. $3,000 c. $3,600 d. $7,200